What is the IRPH?
The mortgage loan reference index (IRPH) is an interest rate that is calculated as a weighted average of the interest rates of loans with mortgage guarantee, with a term equal to or greater than 3 years, for the acquisition of free housing.
For its calculation it takes into account the APR, so it includes commissions, which means that the calculation of the new indexes (issued by the Bank of Spain), are multiplied exponentially.
Lawyou
— jueves, 25 de febrero de 2021
What is the tax treatment of bad debts?.
Part I. Spain.
The impairment of financial assets, including receivables made up of trade receivables (for operations related to the company’s line of business) or receivables from non-trade operations (e.g. loans granted), is a recurrent occurrence in companies.
As is the case […]
Lawyou
— jueves, 25 de febrero de 2021
Idea vs. Format.
Ideas can often be confused with the works that develop them.
In our legal system, ideas are free, in such a way that they are not susceptible to appropriation, which would be a limit to creativity.
In relation to television formats, an audiovisual project idea, even if it is novel, and even if it is written, does not always constitute an audiovisual format.
Lawyou
— jueves, 25 de febrero de 2021
