Brexit

Information

• Provisions and other expenses

  We inform you about the consequences of BREXIT on provisions and other expenses.

• Changes of residence, operations carried out with or by persons or entities resident in tax havens and amounts subject to withholding.Special rules

  We inform you about the consequences of BREXIT on changes of residence.

• Exemption on dividends and income derived from the transfer of securities representing the equity of resident and non-resident entities in Spanish territory

  We inform you about the consequences of BREXIT on dividend and income exemption.

• Reduction of income from certain intangible assets

  We inform you about the consequences of BREXIT on the reduction of income from intangible assets.

• Deduction for research and development and technological innovation activities

  We inform you of the consequences of BREXIT on the deduction for research and development and technological innovation activities.

• Deduction for investments in cinematographic productions, audiovisual series and live performances of scenic and musical arts

  We inform you about the consequences of BREXIT on the deduction for investments in film productions, audiovisual series and live performances of performing arts and music.

• European economic interest groupings

  We inform you about the consequences of BREXIT on the European Economic Interest Groupings.

• Taxation of Collective Investment Institutions

  We inform you about the consequences of BREXIT on the taxation of Collective Investment Schemes.

• Special system for mergers, divisions, contributions of assets, exchange of securities and change of registered office of a European Company or a European Cooperative Society from one Member State to another of the European Union

  We inform you about the consequences of BREXIT on the special merger regime.

• Special tax system for international tax transparency

  We inform you about the consequences of BREXIT on the special tax regime for international tax transparency.

• Tonnage-based regime for shipping entities

  We inform you about the consequences of BREXIT on the tax regime for shipping companies depending on tonnage.

• Withholdings and payment on account.

  We inform you of the consequences of BREXIT on withholdings and tax payments