Startup law and taxation of emerging companies
The commonly known as “Startups Law”, published on December 22, 2022 (the “Law”), has been wonderfully received by all those who are in the process
Adapted to the needs of each client to provide a flexible and personalized support.
Through a briefing note, the TC announced the ruling of the Plenary session of the TC declaring unconstitutional the measures regarding the CIT, introduced by Royal Decree 3/2016 of 2 December and which led to a significant increase in the CIT payments since the financial year of 2016.
Therefore, the following measures have been declared unconstitutional:
Past effects of the ruling are limited, since:
The TC’s basis for the declaration of unconstitutionality is that a Decree Law cannot alter the essential elements of a tax that affect the determination of the tax burden, such as the tax base and the tax liability, specifically of the IS.
The commonly known as “Startups Law”, published on December 22, 2022 (the “Law”), has been wonderfully received by all those who are in the process
On March 9th 2023, the Congress approved the new Securities Market and Investment Services Law (pending publication in the Boletín Oficial del Estado), which repeals
Following the extraordinary session of March 10, 2023 held by the Economic and Social Council of Spain, in which the Preliminary Draft Law on Structural