Corporate Income Tax 2021
DOI:
https://doi.org/10.51302/rcyt.2022.7581Keywords:
controlled foreign company rules, tax incentives, holding, minimum tax, hybrid mismatchesAbstract
Once again, CEF.-, Centro de Estudios Financieros has kindly asked me to publish some commentary on the evolution of Corporate Income Tax legislation during the last year. Since it came into effect, Law 27/2015 has suffered various reforms which, without changing its main structure, have modified it notably. In 2021, the most striking modification has been the introduction of a 15 % minimum tax, whose political intention exceeds its tax implications. In this regard, it should also be highlighted the transposition of three EU Directives: exit tax, controlled foreign company rules and hybrid mismatches, although the latter will not be included in the present paper as it was already commented on a previous one.
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References
Sanz Gadea, E. (2020). Tributación de las rentas obtenidas por las instituciones de inversión colectiva (IIC) y sus partícipes. Revista de Contabilidad y Tributación. CEF, 443, E1-E166.
Sanz Gadea, E. (2021). Asimetrías híbridas: Real Decreto-Ley 4/2021. Revista de Contabilidad y Tributación. CEF, 460, 51-96.
