Tax measures introduced by Royal Decree-Law 12/2012, of 30 March
3 April 2012
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Limitation of the deductibility of financial expenses.
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Abolition of the free depreciation incentive for large companies.
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Partial exemption regarding the transfer of stakes held by nonresident
entities.
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Limitation on the deductibility of goodwill.
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Limitation on the application of Corporation Tax deductions.
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Minimum Corporate Income Tax payments on account for large
companies.
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Specific tax on dividends and income from foreign sources deriving from the transfer of securities representing the equity of entities not resident in Spain.
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Filing of the "Special Tax Return" prior to 30 November 2012 ("Voluntary Tax Regularisation").
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Other tax measures
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