Default interest in bank loans

The Plenary of the Civil Chamber of the Spanish Supreme Court, in its judgment No. 265/2015 of 22 April, has ruled on the unfairness of default interest in loans without mortgage warranty concluded with consumers. The judgment is based on the doctrine of the Court of...

Taxation of rentals from 2015 after the tax reform

Dear client, Reduction on revenues from the rental of real estate goods for owners As known, when the rental came from an estate use as habitual dwelling of the tenant, there is a reduction of 60% of the net rent and this reduction rose up to 100% when the tenant was...

Taxation on other financial products after tax reform for 2015

Exemption for the first 1.500 € of dividends This exemption disappears. Sales of preferential rights to acquire shares. These sales don ́t reduced the acquisition value of the shares they come from. Now they will be taxed on the sale period as capital gain. And in the...

Revenues from economic activities

Professional activities developed through a society This issue is clarified and the revenues coming from the society to its members dedicated to professional activities will be considered economic revenues and not wages or salaries. The related consequence to this...
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