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Practical Manual for Companies 2024.

Main new features of the 2024 Corporate Tax

  1. Rectifying self-assessment
  2. Freedom to amortize facilities that use energy from renewable sources
  3. Freedom of amortization on certain vehicles and new charging infrastructures
  4. Modification of the limitation on the deductibility of financial expenses
  5. New non-deductible expense
  6. Capitalisation reserve
  7. Measures to adapt some of the provisions of Royal Decree-Law 3/2016 declared unconstitutional
  8. Tax system for non-profit organisations
  9. Canary Islands tax system
  10. Special tax regime of the Balearic Islands
  11. Extension of the temporary measure in determining the consolidated tax base
  12. Urgent measures for the damage caused by DANA
  13. Updates on the 2024 Corporate Tax Campaign