News published in INFORMA 2025

News published in INFORMA in June

A UTE that meets the specific requirements collected in article 8 of Law 18/1982, of May 26, and is registered in the Special Registry of the Ministry of Finance referred to in article 3 of Law 18/1982, will be a taxpayer of the IS and will be taxed under the special tax regime regulated in Chapter II of Title VII of the LIS.

The cooperative results of the fiscally protected cooperatives that are considered newly created entity, for the Tax periods beginning on or after January 1, 2025, will be taxed at 12 percent.

The credit cooperatives and rural banks that are considered microenterprise, They will be able to apply the tax rate of 23 percent with respect to the taxable base corresponding to the cooperative results of the aforementioned cooperatives and rural banks, and provided that they are not entities that are considered to be patrimonial entities.

The following are indicated: Tax rates that will be applied by credit cooperatives and rural banks to cooperative and extra-cooperative results in tax periods beginning on or after January 1, 2025.

In the application of the deduction for investments in fixed assets made in the Canary Islands,hejoint limit70 percent (80 percent for the islands of La Palma, La Gomera and El Hierro), only operates in cases where it occurs with deductions for investments in fixed assets in the Canary Islands generated in previous tax periods.

For those statements whose result isto enter, in the IS declarations for the 2024 fiscal year, it is added in the payment bycredit cardor debitunder secure e-commerce conditions or throughinstant transferscarried out through secure electronic commerce platforms (BIZUM).