2015 began with the Government underlining its commitment to attracting foreign investment by announcing a 2% reduction in Corporation Tax and with a further 3% to be cut the following January. The general rate will therefore come down from 30% to 28% and to 25% in 2016. Foreign investment kick started the property market in 2015, with a focus on large-scale operations, from apartment buildings and offices to shopping malls. Indeed, mall have been one of the leading performers. In the first quarter of the year, deals worth a total of 490 million euros from beyond Spain's borders were concluded. In this context, in May, the US commercial property and real estate services adviser CBRE's Global