Legislative Amendments 2009. Corporate Income Tax
DOI:
https://doi.org/10.51302/rcyt.2010.6985Keywords:
Spanish Corporate Tax, legal innovations, 2009Abstract
This paper focuses on the amendments introduced in 2009 to the Spanish Corporate Income Tax, as well as on certain aspects of the capital income taxation in the Spanish Personal Income Tax insofar as they are related to the Spanish Corporate Income Tax. The Spanish Acts 2009-3 and 2009-11, as well as the Spanish 2009 Budget Act are brought up to this respect.
But there are other Official Journals also related, even though indirectly, to the Spanish Corporate Income Tax. Thus, the paper briefly surveys the European Commission Decision of 8 July 2009 on the Dutch «Group Interest Box», whose implementation could encourage tax-oriented intra-group financial operations.