Publicaciones
Spanish Patent Box: a tax relief to promote innovation activities
Spanish Corporate income tax regulations permit the application of a partial exemption on income deriving from the lease or sale of qualifying intangible assets. This scheme is commonly known as "Patent box". This tax incentive aims at stimulating activities that...
Spanish Patent Box: a tax relief to promote innovation activities
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Spanish accounting of Social security reliefs in ERTE situations
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Spanish special tax schemes for joint ventures
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Spanish tax residence in COVID times
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Spanish Constitutional Court judgement about the Advanced Corporate income tax payments system passed in 2016
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Remote tax audits by a modernized Spanish Hacienda
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