Spain enacts significant corporate tax changes

European Tax Newsalert

The Spanish government recently passed laws in an effort to support entrepreneurs and encourage economic activity. Among other measures, the laws renew the ‘patent box’ regime and restrict the impairment deduction for shareholding in other companies.  

This newsalert summarizes the measures most relevant to US multinational corporations (MNCs).



Return to Tax research and insights
European Tax Newsalert archive