Issues to consider when settling the tax in 2023
We inform you of the main developments for the 2023 Corporate Tax Campaign.
Non-deductible expenses: Temporary levies on energy and financial institutions and credit establishments
Temporary energy tax
The expense for the energy tax planned on a temporary basis during the years 2023 and 2024 and its advance payment, will not be tax deductible for the purposes of determining the taxable base of the Corporate Tax, as established in article 2.6 of Law 38/2022, of December 27, for the establishment of temporary taxes on energy and credit institutions and financial credit establishments and by which the temporary solidarity tax on large fortunes is created, and certain tax rules are modified.
Temporary levy on financial institutions and credit institutions
The expense for the tax on credit institutions and financial credit establishments planned on a temporary basis during the years 2023 and 2024 and its advance payment, will not be tax deductible for the purposes of determining the taxable base of the Corporate Tax as established in article 2.6 of Law 3872022 of December 27, for the establishment of temporary taxes on energy and credit institutions and financial credit establishments and by which the temporary solidarity tax on large fortunes is created, and certain tax rules are modified.