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Repayment of the local tax on capital gain

The Constitutional Court in its ruling of the 16th February 2017 declared unconstitutional the local capital gain tax in the cases in which the taxpayer proves that there was no increase of the real estate’s value. The local tax on…

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THE TAX IMPLICATIONS OF THE BREXIT

The British referendum results in favour of a British departure from the European Union (Brexit) are still a very recent event; therefore, it is too soon to foretell what the tax implications will be like. For the time being, the…

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THE AUDIT OF ACCOUNTS IN THE SPANISH LEGISLATION

The compulsory accounting audit of the financial statements of societies was introduced in our legal system by the Audit of Accounts Act 19/1988 12th July, which has been subject to several modifications that, on the other hand, haven’t been performed…

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REPORT ABOUT THE EVALUATION OF BUILDINGS (IEE)

The ordinance of the Report of Building Evaluation (EEI) is of May 16th, 2015 (entered into force the following day) and come to repeal the previous ordinance which regulated the inspection of buildings (ITE). It was published in the official…

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