Differences Between Cash Gifts and Gifts of Real Estate (“inter vivos”) Although both transactions are subject to Inheritance and Gift Tax, their tax implications are very different. Cash Gifts Advantages: ✔ They may qualify for certain regional tax reductions or allowances. ✔ They are relatively straightforward transactions. ✔ They do not trigger capital gains […]
Differences Between an Inter Vivos Gift and a Private Loan When a parent provides financial assistance to a child, or when one family member transfers money to another, is it an inter vivos gift or a private loan? The distinction is fundamental because the tax implications are very different. A poorly documented transaction can lead […]
Let’s talk about the housing shortage AMAT is always there. Because being part of the real estate sector is not just about working in it every day, but also about taking part in the spaces where people debate, exchange ideas and discuss the present and future of housing. Throughout the year, we take part […]
Num. 110 When the market reaches its ceiling… and its floor There are moments when the data seems contradictory. But, in reality, it is not. It simply reflects the complexity of the reality we are experiencing in the housing market. From our point of view, in 2026 the property sales market has reached an […]
No. 109 Building bridges… or blowing them up? There is a classic film, *The Bridge on the River Kwai*, where the tension revolves around building or destroying a bridge. The story focuses on a paradox: while some build with discipline and conviction, others work in silence to blow it to pieces. The bridge thus becomes […]
No. 108 the world upside down Following the thread of a successful series that ended just a few weeks ago, there are moments when, observing how the residential market works, you get the feeling that something deep doesn’t add up, as if everything were working in reverse. Not because the problem is unknown—we’ve been talking […]
No. 107 Turning the Page Faced with the constant flow of real estate sector data, for months the recurring comparison has been with the peak if 2007. Eighteen years have passed —a coming of age— and continuing to look at the market with the rearview mirror stuck on the pre-crisis peak condemns us to a short-sighted […]
In issue 106 of the Diari del Canvi, we talk about how the same data can generate completely opposite interpretations depending on who analyzes it and with what objective. We already have the official data after a year of rental market regulation, and beyond the numbers themselves, it’s interesting how conclusions vary depending on […]
In issue 105 of the Diary of Change, we discuss the most notable traits in the real estate sector over the past year. To start the year, we always like to create a Diary summarizing the most notable traits in the real estate sector. A year likely marked by the strong demand, whether for […]