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El r\u00e9gimen especial de las operaciones de reestructuraci\u00f3n empresarial espa\u00f1ol denunciado por la Comisi\u00f3n Europea ante el TJUE. El tratamiento discriminatorio de las rentas inmobiliarias obtenidas por no residentes comunitarios. Una nueva perspectiva para la deducci\u00f3n por adquisici\u00f3n en vivienda habitual. Problemas de residencia fiscal, c\u00f3mo computar los 183 d\u00edas de permanencia en Espa\u00f1a. El arrendamiento de inmuebles como actividad econ\u00f3mica en el Impuesto sobre Sociedades: posibilidad de externalizar los servicios de gesti\u00f3n. Transmisi\u00f3n de empresa familiar: validez de las complementarias de IRPF presentadas iniciada la comprobaci\u00f3n del Impuesto sobre Sucesiones y Donaciones para cumplir con los requisitos de la reducci\u00f3n de transmisi\u00f3n de negocio.<\/p>\n