Main developments in Corporate Tax 2023
- Freedom of amortization of installations that use energy from renewable sources
- Accelerated depreciation of certain vehicles
- Reduced tax rate
- Deduction for investment in cinematographic production
- Income not subject to withholding
- Startups
- Temporary liens
- Temporary measure in determining the consolidated tax base
- Special Economic and Fiscal Regime of the Canary Islands
- Special tax regime of the Balearic Islands
- Countries and territories that are considered non-cooperative jurisdictions
- Direct debit of payment to accounts of non-collaborating entities in the SEPA Zone
- Unconstitutionality of several precepts introduced by Royal Decree-Law 3/2016
- News in the 2023 Companies campaign