New regulations for 2015

RD-Law 9-2015, of 10 July, on urgent measures to reduce the burden..11)

Royal Decree-Law 9/2015, of July 10, on urgent measures to reduce the tax burden borne by taxpayers of the Personal Income Tax and other economic measures, which repeals DT 34, was published in the BOE on July 11, 2015. ñ) Law 27/2014 on Corporate Tax and adds, with effect from 1/1/2015, DT 38, introducing the following tax innovations in the area of Corporate Tax:

The withholding or on-account payment percentage, referred to in article 128.6.a) Spanish Corporation Tax Act, for general application, will be:

From 1 January 2015 until 11 July 2015: 20%.
From 12 July 2015 until 31 December 2015: 19.5%.

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