Corporate income tax in 2018
DOI:
https://doi.org/10.51302/rcyt.2019.3845Keywords:
corporate income tax, novelties 2018, accounting result, court ruling, deferral, constitutionality, effective tax rateAbstract
After the amendments introduced to corporate income tax by way of Law 27/2014 as well as the severe changes arising from Royal Decrees 2/2016 and 3/2016, there was every reason to believe that 2018 would be a quiet year in respect to new enactments. But things have not turned out that way.
In fact, Law 6/2018, Royal-Decree 17/2018, Royal-Decree 26/2018 and Royal-Decree 27/2018 have introduced certain amendments to the still recent Law 27/2014.
Yet, 2019 was to be even more intense, but the return of the bill of Budget Law 2019 has put a damper on it.
The present paper is focused on the enactments which came into effect during 2018. This year will be remembered, at least for corporate income tax purposes, for the always worrying proliferation of royal decrees.
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References
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