The recent amendment introduced by the 2018 State General Budget Law seeks to define, on the one hand, the intangible assets eligible for such a reduction, excluding those assets that cannot be registered and, on the other hand, the income obtained from the transfer...
In order to apply the exemption, it will be necessary: (i) to identify the individual who will use the property as his or her permanent home; and, (ii) that the tenant is not entitled to sublease it or to designate the individuals who may successfully occupy it. The...
