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Regulations for tourist apartments in Catalunya: Everything you need to know
The situation of tourist apartments in Catalunya has undergone a significant change with the approval of Decree Law 3/2023, dated November 7, ratified by the Parliament on December 20, 2023. This decree, in force since November 9, 2023, introduces [...]
The Domestic Household goods and their repercussions on the Inheritance Tax
Among the hereditary estate of the deceased, in addition to movable property, real estate, bank accounts and other financial products, vehicles, or shares, we find a concept that is unknown to many: the DOMESTIC HOUSEHOLD GOODS. We can find [...]
The application of the “accounting moratorium” during the fiscal year 2024
Throughout the entirety of the fiscal year 2024, the so-called “accounting moratorium” will continue to apply, which allows the losses of the fiscal years 2020 and 2021 not to be computed for the purpose of determining whether a capital [...]


