Real Estate and Tax
EU–Mercosur agreement in practice: how Polish exporters can benefit from tariff preferences in South America?
From 1 May 2026, the interim trade agreement between the European Union and the Mercosur countries is being applied provisionally. What does this mean in practice? Polish companies exporting to Argentina, Brazil, Paraguay or Uruguay may benefit from lower tariff rates. The extent of the reduction and when it applies depend on the tariff code and the schedule for the relevant product. At the same time, exporters must demonstrate that the goods actually originate in the EU and document this appropriately.The buyer’s mortgage subrogation in real estate transactions in Spain is not subject to Stamp Duty Tax
The Directorate General of Taxes ratifies its traditional doctrine, resolving the doubts that had arisen after the Supreme Court ruling of 2020 referring to condominium extinctions with express release of co-debtors.Mexico: National Workers' Housing Fund Institute (INFONAVIT) Sets Deadline for Employers to Cover Housing Loans of Absent or Incapacitated Workers
As a result of recent reforms to the INFONAVIT Law, a new obligation has been established for employers in Mexico: to cover the mortgage payments of housing loans for their workers when they are absent or incapacitated.For the deduction of the financial burden in leveraged buy-outs, the economic substance of the transactions as a whole must be considered
According to the Directorate General of Taxes (DGT), for the calculation of the ratio applicable to leveraged buyouts, the possible splitting of the debt must be disregarded, i.e., any debt assumed by the entities of the acquired group that is used directly or indirectly to satisfy the acquisition price must be considered.