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Issues to consider when settling the tax in 2024

We inform you of the main news for the 2024 Corporate Campaign

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New non-deductible expense

With effect for tax periods starting on or after January 1, 2024, Law 7/2024, of November 20, modifies letter b) of article 15 of the LIS to establish that the expenses derived from the accounting of the Complementary Tax are not tax deductible. Likewise, income from such accounting will not be considered as income.