OM HFP / 1978/2016, BOE 30-12-16For tax periods beginning on or after 1-1-2016, entities resident in Spanish territory that are dominants of a group, as defined for the purposes of related operations, and that are not, at the same time, dependent on another non-resident entity, must provide country-by-country information. This information is required only when …
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RD 602/2016, BOE 12/17/16With effect for tax periods beginning from 1.1.2016, the aim of this Royal Decree is the development of the amendments introduced to our accounting system by Law 22/2015, due to the transposing of the Directive 2013/34/EU. With effect for tax periods beginning from 1.1.2016, the aim of this Royal Decree is the …
RDL 3/2016 article 3.1.1,3 BOE 12.03 With effect for tax periods beginning on or after 01/01/2016, for taxpayers with a net turnover of at least 20 million euros in the twelve months preceding the date the tax period begins, the following limitations are set (Corporate Tax Act, 15th additional provision and 36th transitional provision drafting …
Effective for tax periods beginning on or after 01.01.2016, a maximum period for the reversal of impairment losses deductible from debt securities on capital stock or equity generated in tax periods commencing prior to 1/1/2013 is established. This reversal is integrated, at most, by a minimum annual amount, linearly in the tax base corresponding to …
