Seasonal and room rentals in Catalonia: Its regulation comes into force
Catalonia strengthens the control of seasonal rentals and adopts new measures in 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, which validates and promulgates Decree-Law 2/2025 as law, incorporating relevant measures into the law.
The great fork: keys to understanding its impact
The figure of the great landlord has become one of the central elements of current housing regulations. Its impact extends to the contractual, procedural, and registration fields, raising numerous questions. How many properties must a great landlord possess? Although the term “great landlord” does not have a single definition, it is often used to refer to those who own more than one property.
New e-invoicing services
On April 2, 2025, Royal Decree 254/2025 was published in the BOE, regulating the Verifactu system: an electronic billing system that allows generating and sending invoices in a digitized and controlled manner; a system designed to combat fiscal fraud and improve transparency in invoice issuance.
What comes before an investment agreement?
Before formalising an investment through the corresponding agreement, and of course prior to the due diligence to be carried out by the investor, it is usual and highly recommended that the parties sign a document to set out the parties' intention 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 of Catalonia approved Decree-Law 5/2025 of 25 March, adopting urgent measures regarding taxation, personnel expenses and other administrative matters. Among its most notable reforms is that of the Transfer Tax (ITP) regime, […]
State limitation of residential rental prices
Recently, the BOE has published the State Reference System for Rental Prices developed by the Ministry of Housing, pursuant to Housing Law 12/2023 of 24 May. This Law allows autonomous communities, in the exercise of their powers in urban planning matters, to declare a stressed area, understanding […]
The Family Protocol
All matters relating to the family constitution are topical, as there are always companies with partners from the same family. Before delving into the various aspects of the family constitution, it is essential to define what it is exactly. In simple terms, we can define the family constitution as a framework agreement signed by the partners within […]
Wealth Tax: Appeal of unconstitutionality
The Constitutional Court (“TC”) has admitted for processing an unconstitutionality appeal filed by the People's Parliamentary Group based on a dual foundation: On the one hand, the potential confiscatory nature of the tax. The 2021 Budget Law increased the maximum marginal tax rate by %, thus raising the state tax scale from a [...]
Startup certification process now open!
Last Friday, 21 July 2023, the ministerial order regulating both the criteria and the procedure for certifying emerging companies or start-ups was published in the BOE. The National Innovation Company (ENISA), the body designated to assess the status of an emerging company, has already opened the window to apply for this certification […]
Main details of the new Housing Bill project
The Spanish Government is working on the new Housing Act. As of today, it is pending approval, although it is expected to be passed before the upcoming elections on 28 May 2023. Some of the main new features of the Housing Act bill are detailed below, [...]