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The recent Housing Law introduces personal income tax (IRPF) tax incentives for new rental contracts for primary residences, with the aim of stimulating the supply of affordable prices. These rebates, which can reach up to 90%, came into force on 1 January 2024, but are conditional on the declaration of stressed market areas by the Autonomous Communities, none of which have done so until now.

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.

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.

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:

Inheriting a property can be a great opportunity... or a headache. From essential legal procedures to taxes and family decisions, managing an inheritance consisting of real estate requires clarity, strategy and, above all, professional advice.

During the webinar on 4 November, some questions remained unanswered, particularly in relation to Veri*factu, Computerised Invoicing Systems (SIF) and the various invoicing programmes available on the market.

That is why we have prepared this Part 1, where you will find clear, practical and up-to-date answers on the main obligations, compatible programmes, simplified invoicing, the use of AEAT software and the management of errors or duplicates.