Spanish special tax schemes for joint ventures
Spanish Corporate income tax regulations foresee a specific scheme for joint ventures (the so – called “Agrupaciones de Interés Económico” – AIEs) whose purpose is facilitating the development or improvement of the partners’ activities, through the performance of...
Spanish Constitutional Court judgement about the Advanced Corporate income tax payments system passed in 2016
On July 01, 2020 the Spanish Constitutional Court judgement has been made public according to which the full court estimates the question of unconstitutionality about the rules applying on advanced Corporate income tax payments approved by Royal Decree 02 / 2016 of...
Corporate tax 2019 in Spain: news and effects of COVID-19
Spanish 2019 Corporate income tax season is about to start The changes in the deadlines to formulate and approve the Spanish companies annual accounts generated doubts as to whether the 2019 Spanish Corporate income tax (CIT) season would start as of July 1st this...
Changes in the fiscal calendar due to COVID 19
The confinement situation generated due to the COVID 19 pandemic not only has altered our day – to –day habits but also has modified the calendar of the Spanish taxpayers’ obligations. At the State level, on going tax returns whose deadline is between the 15th April...
