21 Nov, 2017
During the month of November, corporate income taxpayers who carried out transactions with related persons or entities in 2016 must file a new informational return (form 232), which replaces the information on related-party transactions...
12 Sep, 2017
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...
8 Mar, 2017
The new Corporate Income Tax Law which came into force in 2015 introduced a very subtle change which has nevertheless brought about changes to some fundamental aspects of the tax consolidation regime for Corporate...
6 Mar, 2017
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,...
25 Jan, 2017
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in the leasing of housing (REAV), which is set out in the current Corporate Income Tax Law (LIS) and in the now repealed Revised Corporate Income Tax...
2 Jan, 2017
The increase seen in recent years in the use made by capital companies of shareholders’ contributions which do not increase capital is explained by the advantages such contributions offer. They are not regulated as...
21 Sep, 2016
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...
13 Sep, 2016
Companies which have made losses in prior years are able to reduce their corporate income tax (IS) expense when they begin to make a profit by offsetting prior-year tax losses. Tax losses can be...
13 May, 2016
Garrigues and the Official State Gazette Agency have presented the new Electronic Code containing the legislation on Foreign Investments in Spain, which is a compilation of all commercial and tax legislation regulating the entry...
26 Jun, 2014
Last week we had access to the main measures of the tax reform being prepared by the Government which entail an overhaul of various tax concepts, some of which also mean important changes from...
