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In the area of taxation, in 2014 we hope to discover the Court of Justice of the European Union’s judgement in Case C-127/12 regarding the difference in tax treatment arising from Spanish inheritance regulations which could lead to European citizens having the same treatment in matters of succession as well as the return of inheritance tax paid with the applicable interest accrued.
In planning matters, approval of the Balearic Law of Land Regulation and Use, which is currently passing through parliament is awaited. This will be especially relevant if it upholds the extraordinary procedures for legalizing buildings which have been built without a permit on rural land and the requirements for this legalisation, as in the bill.
In commercial matters, it will be interesting to discover how the new Law of Entrepreneurs will be applied and how this will affect the reactivation of investment in Spain.