The expression “negotiating with the Spanish Tax Authorities” should be treated with some caution. The Spanish Tax Agency (Agencia Estatal de Administración Tributaria – AEAT) does not negotiate in the commercial sense of the term. Rather, taxpayers have a statutory right to apply for the payment of a tax debt to be deferred or paid […]
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For newly incorporated companies, a reduced rate of 15% applies, which has become established as one of the key tax incentives when starting new economic activities. Its practical application is giving rise to disputes with the tax authorities, particularly in cases where the company is created within a pre-existing business structure. In this context, the […]
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In recent financial years, taxation related to investments in the energy transition has gained increasing relevance as a corporate income tax planning tool. Among the available incentives, free depreciation applicable to certain investments that use energy from renewable sources stands out for its direct impact on companies’ tax results, as it allows a significant acceleration […]
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