In its ruling dated June 29, 2023, the Madrid Superior Court of Justice analyzes the suitability of implementing the special residential lease regime, focusing on assessing whether the requirement of conducting an economic activity is met. Relevance of Law 27/2014 in Evaluating the Economic Activity of residential lease Firstly, the Court emphasizes that, in… Continue reading Tax advisor: Madrid High Court Evaluates Requirements for residential lease Regime and the Importance of Law 27/2014