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Acquiring a business is a highly strategic move. There are two main ways to do this: buying the business or production unit directly, or acquiring shares in a company. Each option has different legal, economic, and tax implications that must be assessed before closing the deal.

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:

We refer to Order HFP 816/2017 of August 28, published in the B.O.E. on 08/30/2017. This provision creates the Model 232 to collect information on linked operations previously collected in the Corporation Tax declaration. This declaration must be presented in November of each year and will contain information relating to the tax period that began on or after January 1 of the previous year.

As of January 1st, 2023, all self-employed groups (RETA) will start contributing to a new system based on profits (real income).

A chant that year after year sounded like a claim, this year comes into force.

After two years of a health crisis and facing the blatant need for economic recovery, experts agree that the digitalization and sustainability formula is the best for this recovery. We are thus offered the opportunity to create a new economy that centers on innovation and respect for the environment.