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News and articles
More Changes in Housing
Housing is an extremely complex problem, in which everyone participates to some extent and viewpoints vary widely.
All the factors involve clash and interact with each other, such as the labor market, land ownership, construction costs, urban planning, the effectiveness of justice... and there are no magic solutions to solve all these issues.
Debt Recovery
Carrying out proper debt collection management is essential for all businesses. This is more evident in exceptional circumstances like the present, where cash flow is the focus of any company and managers and owners realize its importance for business survival. Often, this task becomes laborious for many of them, who have to deal with clients who fail to meet their payment commitments, leading to financial problems for their business. This can affect their growth, as sometimes they must resort to alternative financing sources to continue existing and, in the worst case, can be dragged to closure due to lack of liquidity. For this reason, it is very important that every company has a debt collection policy, implementing methodologies that allow it to be more effective and, consequently, avoid the serious problems that delinquency entails.
Environmental assessment: more than just a formality, an opportunity for real improvement
When we talk about environmental assessment, the first thing that often comes to mind is a long and complex administrative process. But this perspective is quite far from reality. Environmental assessment should not just be a document that has to be submitted; it should be a strategic tool to protect our environment and improve those elements that transform the territory.
What happens if an unpaid debt is collected? VAT and corporation tax
When a company has an unpaid debt, it often recovers the VAT charged and records a tax-deductible impairment in corporation tax.
The Supreme Court extends the maternity deduction for childcare expenses to nurseries
In a ruling on 8 January, which unifies criteria, the Supreme Court has decided to extend the deduction for maternity in the Personal Income Tax (IRPF) to the costs of childcare.
What is the deadline for the return of the deposit in the rental of a property?
The Law on Urban Leases (LAU) does not establish a specific deadline for returning the deposit at the end of a lease and only states that, after one month from the delivery of the keys, if the corresponding amount is not returned, interest will start to be applied.
Productive unit and insolvency proceedings: the most effective way to save companies
European Directive 2019/1023 on restructuring and insolvency, transposed into Spanish law with the reform of the Insolvency Act in 2022, has as one of its objectives to promote the sale of productive units in order to encourage the continuity of companies and avoid liquidation in insolvency proceedings, as has been the case in most proceedings in recent years.
Notarial divorce, an alternative to judicial proceedings
In 2015, with the reform introduced by Law 15/2015 on Voluntary Jurisdiction, the possibility of carrying out divorces before a Notary was approved.
This has allowed other legal operators to authorize divorces, benefiting both the courts, always overloaded with work, and individuals, as it avoids the need to resort to a slow and economically inefficient justice system.
Legislative news
Entry into force of Organic Law 1/2025 on efficiency measures for the Public Ministry of Justice.
Organic Law 1/2025, published on 3 January 2025, introduces reforms to improve the efficiency of the public justice system. The main changes include the creation of the Courts of Instance, which replace the unipersonal courts with a collegiate structure, and the mandatory use of appropriate means of dispute resolution (ADR), such as mediation, prior to the initiation of judicial proceedings in civil and commercial matters. These measures aim to streamline the resolution of disputes and reduce the burden on the courts.