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New regulations for 2014

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The main changes introduced by Act 27 of 27 November 2014 to Corporation (Official State Gazette of 28 November)

Ley 27/2014, de 27 de noviembre,

del Impuesto sobre Sociedades.(BOE, 28-noviembre-2014)

Main new features introduced by Law 27/2014 in the Consolidated Text of the Corporate Tax Law (204 KB - pdf )

Next Comparison of Legislative Royal Decree 4-2004, of Companies, of Law 27-2014