STORIES

Related content: societal tax
Spain goes one step beyond in the exchange of tax information between States

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The New Equity Entities in Spanish Corporate Tax Law

The new Spanish Corporate income tax, that will come into force with the so-called “Tax Reform”, includes the concept of “Equity entities” to which attention must be paid.… Read More

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Spanish Assets Depreciation & Amortizations

In fiscal years 2013 and 2014, big-sized companies are obliged to reduce a 30% of the tax deduction of depreciation and amortizations. As a general rule, such reduction can be recovered as of 2015.… Read More

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Directors’ Tax Treatment in the Spanish Tax Reform

The Spanish tax reform provides for a more beneficial tax treatment of Director’s fees in terms of withholding taxes than the one currently in force.… Read More

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Changes in the Application of Tax Losses Carried Forward

Spanish Corporate taxpayers can carry their tax losses forward and offset them against profits in future accounting periods corresponding to the 18 years subsequent to their generation.… Read More

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About the R&D Tax Credit Refund in Spain – PBS Welcome Solutions

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Corporate Income Tax Advance Payments: A Complex Exercise

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Tax Consolidation as an Effective Optimization Tool in Spanish Corporation Tax

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GETTING READY TO CLOSE THE 2013 FISCAL YEAR-END

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