The Court fails to understand why a requirement that is originally of a commercial nature and optional, such as qualitative proportionality, can become an insurmountable obstacle for certain total divisions, particularly in the case of companies with a single economic activity that cannot be divided into more than one business area, preventing them from benefiting… Continue reading Tax advisor: Challenges of the taxation in corporate spin-offs: TSJ of Castilla y León Case
Tag: special tax regime
Tax advisor: Navarra approves the revised text of the special tax regime applicable to foundations and other non-profit entities, as well as tax incentives related to patronage
The Foral Legislative Decree 2/2023, published in the Official Gazette of Navarra on June 13, has approved the revised text that includes the provisions of the special tax regime applicable to foundations and other non-profit entities, as well as the tax incentives related to patronage. This consolidated text seeks to regularize, clarify and harmonize the… Continue reading Tax advisor: Navarra approves the revised text of the special tax regime applicable to foundations and other non-profit entities, as well as tax incentives related to patronage