The cost incurred of Research & Development activities allow tax payers to apply a Research & Development tax credit in Spain. In this article we
In order to enhance the capitalization of Spanish companies, a tax credit in Spain has been introduced as from January 2015. Undistributed profits will enjoy
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.
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