The cost incurred of Research & Development activities allow tax payers to apply a Research & Development tax credit in Spain. In this article we explain the concept, the basis for the deduction, the percentage […]
Read MoreIn order to enhance the capitalization of Spanish companies, a tax credit in Spain has been introduced as from January 2015. Undistributed profits will enjoy a more favorable tax treatment than those distributed as dividends. […]
Read MoreThe new Corporations Income Tax rules in force as from January 2015 has severely limited the tax deductions, specially non realized tax losses, such impairments. As a matter of fact, currently only two deductions are […]
Read More