Origin and evolution of the concept of large landlord in Catalonia The concept of large landlord in Catalonia originates from Law 24/2015, where it was introduced with the [...]
The determination of the value of transferred real estate constitutes a particularly relevant issue in taxes such as the Property Transfer Tax and Stamp Duty (ITP-AJD) or the Inheritance [...]
The Constitutional Court has recently upheld the use of the cadastral reference value as the taxable base for the assessment of certain property taxes linked to the transfer of [...]