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Practical Manual for Companies 2022.

Main new features of the 2022 Corporate Tax

  1. Liquid quota concept
  2. Minimum taxation
  3. Minimum taxation of permanent establishments
  4. New assumption of Hybrid Asymmetry
  5. Taxpayer who participates in the financing of film productions and live shows
  6. Deduction for business contributions to corporate social security systems
  7. Tax regime applicable to the “UEFA Europa League 2022” event
  8. Tax regime applicable to the “XXXVII Copa América Barcelona” event
  9. Startups
  10. Entities dedicated to housing rental
  11. Modifications in relation to SICAVs
  12. Canary Islands tax system
  13. Update of the Economic Agreement between the State and the Foral Community of Navarra
  14. News about the 2022 Societies campaign