The Official State Gazette (BOE) has published the Royal Decree-Law that raises the total amount of gross income from work from the second and subsequent payers that require filing the Income Tax return from 1,500 to 2,500 euros.

The Supreme Court has issued a very relevant ruling (this time against taxpayers) that allows the Treasury to use mortgage appraisals to determine the value of properties in purchase and sale transactions when there is no reference value from the Cadastre. This directly impacts the settlements of the Transmission Tax (ITP) and Stamp Duty Tax (AJD).