Global minimum tax for multinationals and large national groups in Spain
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The knowledge of the shareholders of a family company about the remuneration of the directors is sufficient to consider the expense as tax deductible.
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A director whose term of office has expired may convene a meeting to appoint a new director
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Deductibility of losses due to dissolution without liquidation of the foreign subsidiary from the IS
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Non-attendance of the directors of a company at the general shareholders’ meeting
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The Constitutional Court declares the measures affecting Corporate Income Tax since 2016 unconstitutional
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Liability of the director for the actions of the previous director
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Modification of the statute of limitations to claim for directors’ liability for company debts
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Application of the reduced corporate income tax (IS) rate of 15% to dormant companies
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The provisional deregistration in the AEAT Entities Index prevents the registration of the dissolution of a company and the appointment of the liquidator
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