TAX Tag

29 Ene SPANISH TAX HIGHLIGHTS -AUTUMN 2013

AUTUMN 2013- CORPORATE INCOME TAX I. Changes in the participation exemption regime related to deductibility of depreciation of participation in the capital of entities a) Old system:Participation exemption: Total or partial exemption on dividends and gains on disposal of qualified shares and exemption of profits from foreign PE. Depreciation of participations...