News published in INFORMA 2025
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147778 - NON-DEDUCTIBLE EXPENSES: SUPPLEMENTARY TAXExpenses arising from the accounting of the Complementary Tax will not be considered tax-deductible. ##
147780 - CAPITALIZATION RESERVE. REDUCTION OF THE TAX BASE FROM 1-1-2025For tax periods beginning on or after January , 2025, as general rule, the reduction in the tax base, as capitalization reserve, is increased from to of the amount of the in its equity. However, the percentage of reduction in the tax base is linked to the increase in the average workforce of the taxpayer.
147781 - CAPITALIZATION RESERVE. TAX BASE REDUCTION LIMIT AS OF 1-1-2025For tax periods beginning on or after January 1, 2025, a ## established to the right to reduction of the tax base as a reserve.
147782 - TAX RATE APPLICABLE TO ENTITIES WITH INCOME LESS THAN 1 MILLION EUROS AS OF 1-1-2025For tax periods starting on or after January 1, 2025 entities whose net turnover for the immediately preceding tax period is less than €1 million will apply the rate of 17 percent for the part of the taxable base between €0 and €50,000 and the rate of 20 percent for the remainder. A transitional regime will be established for the years 2025-2026.
147783 - TAX TYPE APPLICABLE TO SMALL-SIZED ENTITIES AS OF 1-1-2025For tax periods starting on or after January 1, 2025 small entities will be taxed at a rate of 20 percent. A transitional regime will be established for the years 2025-2028.
147784 - TAX TYPE APPLICABLE TO COOPERATIVE ENTITIES AS OF 1-1-2025For tax periods starting on or after January 1, 2025 l tax-protected cooperative societies will be taxed at the tax rates resulting from reducing by three percentage points the tax rates provided for in the first section of article 29 of the LIS, by cooperative results .
147785 - MINIMUM TAXATION: INCOME ENTITIES WITH A VALUE OF LESS THAN 1 MILLION AS OF 1-1-2025For tax periods starting on or after 1 January 2025, in entities whose INCN is less than 1 million euros, the determination of the minimum net tax rate is adapted to the tax rates of article 29 section 1 of the LIS.