Seasonal and Room Rentals in Catalonia: New Regulation Enters into Force
Catalonia tightens controls on seasonal rentals and adopts new measures on housing and urban planning (Law 11/2025) On December 31, 2025, Law 11/2025 of December 29 was published in the Official Gazette of the Generalitat de Catalunya, validating and processing Decree-Law 2/2025 as law, incorporating relevant measures in […]
The big fork: keys to understanding its impact
The figure of the large tenant has become one of the centerpieces of the current housing regulations, and its impact extends to the contractual, procedural and registry areas. Its impact extends to the contractual, procedural and registry areas, raising numerous questions. How many properties must a major holder own? Although the term "major tenant" has no single definition or definition, it [...]
New eInvoicing services
On April 2, 2025, Royal Decree 254/2025 was published in the Official State Gazette (BOE), regulating the Verifactu system: an electronic invoicing system that makes it possible to generate and send invoices in a digitized and controlled manner, a system designed to combat tax fraud and improve transparency in the issuance of invoices.
What comes before an investment agreement?
Before formalizing an investment through the corresponding agreement, and of course prior to the due diligence to be performed by the investor, it is usual and highly recommended that the parties sign a document to reflect the intention of the parties, which, depending on its scope and form, is articulated through a letter [...].
Reform of the Property Transfer Tax in Catalonia
Last March, the Government of the Generalitat de Catalunya approved Decree-Law 5/2025, of March 25, adopting urgent measures in the areas of taxation, personnel expenses and other administrative measures. Among its most important reforms is the reform of the Property Transfer Tax (ITP) regime, [...]
State limitation on rental housing prices
The BOE has recently published the State Rental Price Reference System developed by the Ministry of Housing, under the Housing Law 12/2023, of May 24. This Law allows the autonomous communities, in the exercise of their urban planning competences, to declare a stressed area, understanding that the [...]
The Family Protocol
All the issues related to the Family Protocol are very topical, as there are always companies with partners from the same family. Before delving into the various aspects of the Family Protocol, it is essential to define what exactly it is. In simple terms, we can define the Family Protocol as a framework agreement entered into by the partners within a [...]
Wealth Tax: Appeal of unconstitutionality
The Constitutional Court ("TC") has admitted an appeal of unconstitutionality filed by the Popular Parliamentary Group on two grounds: On the one hand, the possible confiscatory nature of the tax. The 2021 Budget Law increased the maximum marginal rate of the tax by 1%, thus increasing the state rate from a [...]
Startup certification process open!
Last Friday, July 21, 2023, was published in the BOE the ministerial order that regulates both the criteria and the procedure for the certification of emerging companies or Startups. The National Innovation Company (ENISA), the body designated to evaluate the condition of emerging company, has already opened the window to apply for such certification [...]
Main details of the new draft of the Housing Law
The Spanish Government is working on the new Housing Law. It is currently pending approval, although it is expected to be approved before the next elections on May 28, 2023. Some of the main novelties of the draft Housing Law are detailed below, [...]