The Court considers that Law 6/2018 has amended Additional Provision 14 of Law 27/2014, on Corporate Income Tax, for the tax period beginning on January 1, 2018 (and subsequent periods). Although this period was already underway, the modification was made before the accrual date (last day of the tax period). This is classified, according to… Continue reading Tax advisor: The Galician High Court (TSJ) indicates that the modification in installment payments by the 2018 LGP constitutes “improper retroactivity.”