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Practical Manual for Companies 2023.

Adjustments arising from the application of special tax systems

  1. Economic interest groupings
  2. Temporary joint ventures
  3. Negative tax bases generated within the tax group by the transferred entity, which have been offset
  4. Venture capital companies, venture capital funds and regional industrial development companies
  5. Special scheme for restructuring operations (Chapter VII of Heading VII LIS) evaluation of goods and rights
  6. Mining tax system
  7. International tax transparency
  8. Small businesses
  9. Tax system for certain leasing contracts
  10. Tax system for entities holding foreign securities
  11. Tax system for partially-exempt organisations
  12. Tax system for communities holding the title of communal woodlands
  13. Tax system for shipping companies according to tonnage
  14. Tax system for non-profit organisations
  15. Tax system for cooperatives: Mandatory reserve fund
  16. Canary Islands Investment Reserve
  17. Reserve for investments in the Balearic Islands
  18. SICAV Partner: Income derived from SICAV liquidations