Tagged: corporate income tax

Reserva de capitalización: Criterios interpretativos 0

Capitalization reserve: Interpretative criteria

Since the “capitalization reserve” tax incentive came into force, there has been much talk of the doubts of an interpretative nature generated by the wording of the article of the Corporate Income Tax Law...

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The new reform of the Corporate Income Tax Law

On Friday December 2, the Spanish Council of Ministers approved as a matter of urgency a package of tax measures aimed primarily at reducing the public deficit. Once again, the reform mainly affects businesses,...

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The concept of ‘economic activity’

Broadly speaking, the regime for entities engaging in the leasing of housing (REAV), which is set out in the current Corporate Income Tax Law (LIS) and in the now repealed Revised Corporate Income Tax...

Blog Garrigues-Inmuebles-alquilados-exentos-del-impuesto-sobre-el-patrimonio 0

Rented Properties: exempt from Wealth Tax?

A key question from the tax perspective for companies which engage in the leasing of real property assets is whether these operations can be classed for tax purposes as an economic activity. This is...