Issues to take into account when settling the Tax in 2023
We inform you of the main news for the 2023 Companies Campaign.
Unconstitutionality of several precepts introduced by Royal Decree-Law 3/2016
The Constitutional Court in Sentence 11/2024 , of January 18, 2024, declares the unconstitutionality and nullity of the Additional Provision fifteenth and section 3 of the sixteenth transitional provision of the LIS, in the wording given by article 3. First, sections One and Two of Royal Decree-Law 3/2016, of December 2, which adopts measures in the tax field aimed at the consolidation of public finances and other urgent measures in social matters, which regulated:
-
The establishment of special limits on the compensation of negative tax bases and the imputation of provisions for impairment of credits and other assets and certain provisions for taxpayers whose INCN is at least 20 million euros during the 12 months prior to the date on which the tax period begins.
-
The introduction of a new limit on deductions to avoid double taxation also for large companies.
-
The obligation to reverse within a certain maximum period the impairments deducted in previous fiscal years by taxpayers.