Taxation of fixed assets in Spain
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
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
The new rules for Corporation Income Tax (“CIT”) in Spain disallow the deduction of losses resulting from the sale of shares when the tax
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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