The Valencian Council has recently published a draft bill amending articles 10.bis and 12.bis of Law 13/1997, of 23 December, which introduces the following tax benefits which apply from 28 May 2023: 1.- The following exemptions are introduced for inter vivos transfers (gifts): - An exemption of €100,000 when the...
Act 12/2023, May 24, for housing rights
Article 47 of the Spanish Constitution recognizes the right to decent, dignified housing and obliges public authorities to implement the conditions necessary to guarantee equality in the exercise of this right. This right is completed by other constitutional and fundamental rights such as the right to physical and moral integrity,...
Measures relating to the reconciliation of family and working life for parents and carers
Royal Decree-Law 5/2023 of 28 June has introduced new employment measures with effect from 30 June 2023. The Royal Decree-Law introduces a new parental leave for the care of a child or foster child for more than one year, which can be taken until the child reaches the age of...