Brexit

Information

• Supplies and other expenses

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

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

  We inform you of the consequences of BREXIT on the exemption on dividends and income

• Reduction of income from certain intangible assets

  We inform you of the consequences of BREXIT in 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 film productions, audiovisual series and live performing arts and musical shows

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

• European economic interest groupings

  We inform you of the consequences of BREXIT on European Economic Interest Groups

• Taxation of Collective Investment Institutions

  We inform you of the consequences of BREXIT on the taxation of Collective Investment Institutions

• Special regime 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 of the consequences of BREXIT on the Special Merger Regime

• Special tax regime for international tax transparency

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

• System for shipping companies according to tonnage

  We inform you of the consequences of BREXIT on the tax regime of shipping entities based on tonnage

• Withholdings and payment on account

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