Brexit

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

• Supplies and other expenses

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