<http://schema.org/description>
"2012 was a hectic year in terms of tax developments in Spain, such as the new financial expenses capping-rule, the step-up in value of properties, the increase of tax rates, the significant and positive amendments to the SOCIMI ('Spanish REIT'), the implementation of the reverse charge rule for VAT deals, and the amended RETT rules on share deals."^^<http://www.w3.org/2001/XMLSchema#string>
<http://www.pwc.com/gx/en/industries/financial-services/asset-management/real-estate-tax-services-newsalert/spain-spanish-real-estate-tax-updates-reits-step-up-in-property-values-and-other-developments.html>