A DGT report clarifies that the previous Corporate Tax Act already allowed the partial non-application of the FEAC regime (regime for mergers, spin-offs, non-monetary contributions and exchange of securities). This previous law was not at all precise on this aspect, and its literal interpretation could lead to the conclusion that, if there was no legitimate… Continue reading Tax advisor: The previous Corporate Tax Act already allowed the partial non-application of the FEAC regime.
Tag: tax deduction
Tax advisor: What personal changes must the taxpayer notify in the Income Tax Return?
For a taxpayer who wishes to apply deductions or reductions in the Income Tax Return, it is of vital importance to collect all the income obtained, but also all the personal data that may have changed in the last year. Personal changes to notify in the Personal Income Tax Return – Change of address: many… Continue reading Tax advisor: What personal changes must the taxpayer notify in the Income Tax Return?
Tax Advisor: Corporate Tax Deductions for R&D&I Projects
When an investment is made or expenses are incurred for the purpose of developing the economic activity of a company, there may be deductions in the amount of tax payable. That is why there are tax deductions in the Corporate Tax for R&D&I projects. The tax deduction can be seen as an indirect form of… Continue reading Tax Advisor: Corporate Tax Deductions for R&D&I Projects