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Practical Manual for Companies 2023.

Main new features of the 2023 Corporate Tax

  1. Freedom to amortize facilities that use energy from renewable sources
  2. Accelerated depreciation of certain vehicles
  3. Reduced tax rate
  4. Deduction for investment in cinematographic production
  5. Income not subject to withholding
  6. Startups
  7. Temporary liens
  8. Temporary measure in determining the consolidated tax base
  9. Special Economic and Tax Regime of the Canary Islands
  10. Special tax regime of the Balearic Islands
  11. Countries and territories that are considered non-cooperative jurisdictions
  12. Direct debit of payment to accounts of non-collaborating entities in the SEPA Zone
  13. Unconstitutionality of several provisions introduced by Royal Decree-Law 3/2016
  14. News in the 2023 Corporate Tax Campaign