The Resource El Impuesto sobre Sociedades en 2016

El Impuesto sobre Sociedades en 2016

Label
El Impuesto sobre Sociedades en 2016
Title
El Impuesto sobre Sociedades en 2016
Title variation
Corporate income tax in 2016
Creator
Subject
Language
eng
Summary
Due to collection needs, the Spanish Corporate Income Tax Law (Law 27/2014, of 27 November) underwent two major changes in 2016. Royal Decree 2/2016, of 30 September 2016, introduced measures aimed at reducing public deficit, and Royal Decree 3/2016, of 2 December 2016, provided tax measures for the consolidation of public finances and other urgent measures in the social field. All measures share a common feature: they hinge on net operating losses, namely by preventing their registration, limiting their carry-forward capacity or enforcing their reversal. In this article, the measures are analysed
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2017), no. 408 ; p. 5-44
http://library.link/vocab/creatorName
Sanz Gadea, E
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • corporate income tax
  • net operating loss
  • carry-over
  • capital loss
Label
El Impuesto sobre Sociedades en 2016
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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