News & legal
Cim Tax & Legal source consulted from elEconomista
Blanca Llopart analyses the news about the extension of tax exemptions for protected estates in Catalonia. And Emma Corretger, in a different article, explains her concern about the possible implications of poor compliance with the new obligation to report to the Social Security.
Tax reform in Catalonia in favour of the assets of people with disabilities
The new Law 13/2023, of 24 May, which came into force on 26 May, recognises for the first time the application of all the tax benefits provided for in state regulations, in Personal Income Tax (IRPF) and Corporation Tax (IS), to the protected estates of people with disabilities constituted in accordance with the autonomous region's own civil law, including Catalan civil law.