CUESTIONES CONTROVERTIDAS EN MATERIA DE FISCALIDAD INMOBILIARIA

This webinar will address the latest developments regarding the Transfer Tax and Stamp Duty, specifically the Stamp Duty modality, in relation to the modification of mortgage loans, in light of the amendments to Law 2/1994 of March 30, on the subrogation and modification of mortgage loans, and the interpretation of the Directorate General of Taxes. Secondly, it will discuss the concept of economic activity in the case of real estate leasing for Personal Income Tax and Corporate Income Tax purposes, and the necessary means for carrying it out.