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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.

There are many reasons why it's good to make a will. The first one is that it is a document that can be changed throughout life as many times as desired; it is simple and has an affordable cost. On the other hand, it has great importance, as it avoids numerous problems in the future and offers peace of mind for family members and heirs. It is the simplest and cheapest option for a person to orderly transfer their assets to their heirs.

The European Court has responded to the questions raised by the Barcelona Court of Appeal in the sense of specifying the time limit applicable to the claim for mortgage expenses. 

Yes, debts are not for life; debts can be canceled, and a fresh start can be made.

The second chance has been in force since 2013 for individual entrepreneurs and since 2015 for any non-entrepreneurial individual. It may not be, from a technical point of view, and in my opinion, the best possible second chance law, but it is a law that allows for the exoneration of debts, and that is what is important. The law must be useful and functional, and for this reason, it must be utilized so that thousands of over-indebted, insolvent individuals can achieve the exoneration of their debts and start again as active members of society.

The deadline for submitting the main environmental declarations relating to activities in 2025 is 31 March. These are a set of administrative obligations that apply to industrial companies, waste management operators and other activities with an environmental impact.

Many companies and self-employed individuals pay the Economic Activities Tax (IAE) each year without checking whether they still meet the exemption requirements or whether the factors determining the tax liability have changed.

If you want to pay less income tax next year, you still have time. The decisions you make before 31 December can have a direct impact on your 2025 tax return.

Here are the three most effective strategies for reducing your tax bill in a completely legal and optimised way.

On 4 November, our tax and accounting team organised a webinar dedicated to the new Computerised Invoicing System (SIF) and Verifactu, a session that brought together numerous professionals interested in understanding how this regulation will impact their day-to-day work.