The High Court of Justice of Catalonia places limits on the discretion of the tax administration
The TSJC limits fiscal discretion and strengthens legal certainty in the rental of properties as an economic activity.
The "Large Holder" before the Tax Authorities: Analysis of Resolution 3/2025 and the 20% ITP rate
Tax impact of the Large Holder in Catalonia: criteria of Resolution 3/2025 and when the 20% rate applies to real estate transfers.
Where is it more advantageous to live tax-wise: Barcelona or Madrid? An analysis of personal income tax, property transfer tax, and property tax.
This article analyzes, using data from the 2025 fiscal year, the fiscal impact of residing in Barcelona or Madrid depending on the tax situation.
Inheritance and Gift Tax (ISD): Key Aspects
The ISD taxes acquisitions due to death, donations and acquisitions derived from insurance on people's lives.
ITP and AJD: A complex and controversial tax at the heart of regional policies
The Property Transfer Tax (ITP) and Legal Development (AJD) reflect the fiscal disparity between Autonomous Communities and its impact on housing, businesses, and tax equity in Spain.
Who pays the property tax in a sale?
Learn who pays property tax (IBI) in a purchase and sale, how it's divided, and what the law says. Essential information for buyers and sellers.
Who pays the mortgage cancellation costs?
Find out who must assume the costs of cancelling a mortgage, what procedures are involved and how to manage this legal process.
What are the costs of a mortgage?
We explain the costs involved in a mortgage, who must pay them, and how they are distributed according to the law. Clear information and notarial advice.
Paying inheritance tax with inheritance money
In this article, discover how to pay inheritance tax with the money from your inheritance and avoid using your savings.
Receipts for Real Estate Tax (IBI)
In this article we explain the importance of providing the receipt of the Real Estate Tax when making a patrimonial transfer.
