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