When I was in Valencia I lived quite close to a Spanish cemetery, they were like small apertures stacked upon each other in a walled enclosure. The day of the dead weekends were quite a spectacle, and on the Sunday the families would go and have a picnic where their loved ones were laid to rest.
Yes positively encouraged here. You are allowed to negatively ghear an investment property or properties against your tax returns. This allows you to offset the expenses incurred on your investment properties against your annual income tax