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Determining the value of a property is not easy at all. There are properties better located, larger or smaller, with better or worse views, more or less light, and in better or worse condition. The multitude of influencing factors is so great that two apartments in the same building can have a very significant difference in euros per square meter.

Before selling a property, it's crucial to first crunch the numbers. If buying a flat involves expenses, selling it can also entail costs, which are often high.

One of the potential expenses is the municipal capital gain tax, a constant source of inquiries lately. Until recently, it was a tax based on the fiction that the value of the land increases over time (the brick never goes down, sound familiar?) and therefore, the longer you have owned a property, the more you have to pay. A relatively simple calculation formula, but totally unfair and disconnected from reality.

According to the VAT Law, there are certain real estate operations that enjoy exemptions from this tax. Let's dig deeper into these to ensure you are well-informed on this matter.

Our society is increasingly aware of issues related to equality. As a result, both the administration and workers are demanding more procedures and mechanisms from organizations to guarantee equal treatment and opportunities, and non-discrimination based on sex, sexual orientation, gender identity, or gender expression.

Neologism refers to a newly incorporated word in a language, used to designate a new object or concept that previously did not exist. Some of these words are circumstantial, while others signify shifts in the social, cultural, and economic paradigms of the world around us. Recalling history, words linked to concepts such as suffrage or capitalism have represented new ways of organizing human activity around society.

Recent changes in tax deductions for housing rentals in the personal income tax (IRPF), effective with the new Housing Law 12/2023 from January 1, 2024, are detailed below: