End of the Portuguese Non-Habitual Residents Regime (“RNH”)

On the November 29th, 2023, the Portuguese Parliament have approved the Portuguese Budget Bill for 2024 (the “Budget 2024”). After one and a half month of discussions and a lot of uncertainty, it was confirmed that the current special tax regime for Non-Habitual Residents (the “NHR”) will have some relevant changes. To clarify, we will […]

Build to Rent. Legal considerations in Spain

In the real estate sector, Build to Rent is understood to mean an investment in assets with the ultimate aim of obtaining income from long-term leases of the assets. The investment typically funds the acquisition, development, building, rehabilitation or adaptation of the asset, which is usually real estate. The impact on the global economy of […]