Recently, the Constitutional Court has declared unconstitutional and null articles 107.1 second paragraph, 107.2.a) and 107.4 of the Consolidated Text of the “Regulatory Law of Local Finance”. This implies the cancellation of the form of calculation of the tax commonly known as "Municipal Capital Gain" or IIVTNU (Tax on the Increase of the Value of Land
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In the BOE of July 10, 2021, Law 11/2021, of July 9, on prevention measures and fight against tax fraud was published, among the many new features that this law introduces, we find that the limitation of cash payments between entrepreneurs, which is reduced from 2.500 to 1.000
As of May 9, 2021, the state of Alarm has ended throughout the country, which allows, among other measures, free movement between Autonomous Communities. On May 8, the Resolutions of the Department of Universal Health and Public Health were published, detailing the new