Budget

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  • Régimen Jurídico Fiscal de las SOCIMIS Restricted access

    Article

    Submitted: 28 February 2013

    Flexibilización tras la entrada en vigor de la Ley 16/2012 de 27 de diciembre.

  • Additional tax measures in Spain: Royal Decree Law 20/2012 Restricted access

    Article

    Submitted: 18 July 2012

    The Spanish Government has introduced further changes to the VAT, corporate and personal income tax rules with a view to reducing Spain’s public deficit.

  • New Spanish rules on the deductibility of interest Restricted access

    Article

    Submitted: 18 April 2012

    Spain has introduced new tax rules on the deductibility of interest expenses. In general, net finance expenses will be deductible up to 30% of EBITDA (earnings before interest, taxes, depreciation and amortisation) in any given tax year, or up to €1m, whichever is the greater. Finance expenses which are not deductible in a tax year may be carried forward for up to 18 years.

  • Spanish Budget 2012 Restricted access

    Article

    Submitted: 04 April 2012

    The Spanish Cabinet has approved €27.3bn of spending cuts: the biggest austerity package seen in the history of Spain’s modern democracy. In addition, it has approved a raft of important tax measures, mainly targeted at large companies.

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