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Practical Handbook for Companies 2025.

Main changes to Corporate Income Tax 2025

  1. Capitalisation reserve
  2. Tax rates
  3. Minimum taxation
  4. Assumptions of freedom of amortization (DA 17 and 18 LIS)
  5. Economic and Fiscal Regime of the Canary Islands
  6. Exemption from certain aid granted by the Valencian Community as a result of the DANA storm
  7. New features in the 2025 Companies campaign