THE KEY LEGAL ASPECTS OF THE NEW ROYAL DECREE-LAW 26/2021 ON CAPITAL GAINS. WHAT CAN HAPPEN?
On 9 November, Royal Decree-Law 26/2021 of 8 November was published in the Official State Gazette, which fills the legal vacuum left by Constitutional Court Ruling 182/2021 on the calculation to determine the taxable base of the now colloquially known “Plusvalía”, which we have previously discussed in our blog (link here). This legal route has…