The commodatum

  1.- What Is A Commodatum Contract?   The bailment is a contract by which one person, called the bailor, agrees to cede to another, called the bailee, the use and enjoyment of a non-fungible thing for a certain period of time, without the bailee having to...

The tax on large fortunes

The Temporary Solidarity Tax on Large Fortunes is one of the most recent tax innovations. It has been approved for 2022 and will, in principle, also be in force in 2024. The Temporary Solidarity Tax on Large Fortunes (ITSGF) is a temporary tax levied on net wealth...