Brexit
Consequences of Brexit on Corporation Tax from 1 January 2021
Information
Withholdings and payment on account
We inform you of the consequences of BREXIT on withholdings and payments on account
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
Special tax regime for international tax transparency
We inform you of the consequences of BREXIT on the Special Tax Regime for International Tax Transparency
Special regime for mergers, demergers, transfers of assets, exchange of securities and changes of registered office of a European Company or a European Cooperative Company from one Member State to another of the European Union
We inform you of the consequences of BREXIT on the special regime of mergers
Taxation of Collective Investment Institutions
We inform you of the consequences of BREXIT on the taxation of Collective Investment Institutions
European economic interest groupings
We inform you of the consequences of BREXIT on European Economic Interest Groupings
Deduction for investments in film productions, audiovisual series and live performances of performing arts and music
We inform you of the consequences of BREXIT on the deduction for investments in film productions, audiovisual series and live performances of performing and musical arts
Deduction for research and development and technological innovation activities
We inform you of the consequences of BREXIT on the deduction for research and development activities and technological innovation
Reduction of income from certain intangible assets
We inform you of the consequences of BREXIT on the reduction of income from intangible assets
Exemption on dividends and income derived from the transfer of securities representing the equity of entities resident and non-resident in Spanish territory
We inform you of the consequences of BREXIT on the exemption on dividends and income
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
Provisions and other expenses
We inform you of the consequences of BREXIT on provisions and other expenses
del Impuesto sobre Sociedades.