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Amendment to limit BINs and tax deductions declared null by the Constitutional Court
The PSOE has presented a legislative amendment aimed at modifying the Corporate Tax Law to restore limits on the offsetting of negative taxable bases and deductions for international double taxation, declared null by the Constitutional Court in January 2024. [...]
Key points to evaluate when planning the sale of a company
There are several reasons that can lead an entrepreneur to consider the sale of their company or assess the need to incorporate new partners. Beyond maximizing the value of the transaction, the goal is to ensure the viability of [...]
How to maintain a family business at the lowest possible tax cost
Tax planning in family businesses is essential for efficiently managing taxes and protecting family assets. In this context, various strategies are employed that adapt to the specific needs of each company and family. One of the most common practices [...]