In the Ruling of February 28, 2023, the National Audience examines whether the tax benefit related to the financial goodwill tax deduction set forth in Article 12.5 of the TRLIS, which the taxpayer used in its corporate income tax returns for the years 2008 and 2009, is applicable to the current case. This arises as… Continue reading Tax advisor: The tax benefit related to the tax deduction of the financial goodwill cannot be applied