court ruling
December 13, 2019

On the 31st October 2019 the Spanish Constitutional Court issued a significant ruling concerning the infamous “Plusvalía” Tax (Municipal Capital Gains Tax). For those not already aware of it, it is a local tax on the increase in the value of urban land. The controversy surrounding the “Plusvalía” Tax in recent years is due to […]

February 13, 2017

I am sure you have all heard of the infamous “floor clauses” (“cláusulas suelo”) contained in Spanish mortgage contracts. However, as much as I am sure you have heard I am just as sure that you are not entirely clear on what they are or what they entail. This confusion, which already exists in the […]