À partir du 1/1/2023, le décret-loi royal 13/2022 du 26 juillet 2022 établit que la cotisation que les travailleurs indépendants doivent verser à la sécurité sociale sera calculée en fonction du revenu qu'ils prévoient de tirer de leur activité commerciale/professionnelle au cours de l'année. Le travailleur indépendant devra choisir la base de cotisation mensuelle lui […]

In Spain, the Personal Income Tax Law establishes a regime for foreigners who are in Spain because their work obligations are carried out in the country. The law considers these individuals as "Impatriates". This regime is also known as the "Beckham Law". Among the advantages of this regime are that of being taxed at the […]

Are you thinking of buying a property? Surely you have heard about the promissory agreement / Contrato de Arras. What is the promissory agreement? It is nothing more than a private agreement between buyer and seller, where the parties commit themselves to the future sale and purchase of a property. It is at this moment […]

Law 11/2020 of September 18, on urgent measures regarding rent containment in housing rental contracts (hereinafter referred to as the "Rent Containment Law" or "RCL") established, among other measures, the limitation on the price of rents in "stressed" areas in Catalonia. These tense market areas affected more than 60 municipalities, including Barcelona, Girona, Lleida and […]