Companies frequently use the assets that they produce or buy in their normal operations for their own use. In such cases, these assets must be
Goodwill represents the price paid for a business over the net asset value thereof. Goodwill amortization in Spain was not allowed until 2016, although it
The new Corporations Income Tax rules in force as from January 2015 has severely limited the tax deductions, specially non realized tax losses, such impairments.
In this article we include a completely updated guide about the Corporation Tax in Spain, including issues like deductible expenses, exempt income, transfer pricing rules,
The Government has proposed a new bill, which will come into force retroactively as from January 1st, 2013, which will disallow the deduction of Impairment
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