28 May 2013

Publications

3 April 2012

Tax measures introduced by Royal Decree-Law 12/2012, of 30 March

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Tax measures introduced by Royal Decree-Law 12/2012, of 30 March

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Related Papers

  1. Limitation of the deductibility of financial expenses.
     
  2. Abolition of the free depreciation incentive for large companies.
     
  3. Partial exemption regarding the transfer of stakes held by nonresident
    entities.
     
  4. Limitation on the deductibility of goodwill.
     
  5. Limitation on the application of Corporation Tax deductions.
     
  6. Minimum Corporate Income Tax payments on account for large
    companies.
     
  7. Specific tax on dividends and income from foreign sources deriving from the transfer of securities representing the equity of entities not resident in Spain.
     
  8. Filing of the "Special Tax Return" prior to 30 November 2012 ("Voluntary Tax Regularisation").
     
  9. Other tax measures
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