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Insights
Tax advice for businesses
The Constitutional Court rules on the method used to calculate corporate income tax prepayment for large companies
The Constitutional Court has dismissed the question of unconstitutionality regarding installment payments for corporate income tax by large companies, considering their calculation based on accounting results to be reasonable.
Isabel Robledillo
Dec 1, 2025
Insights
Tax advice for businesses
Special Tax Rate Eligibility for Startups
Navigate the complexities of tax regulations for newly established businesses with our in-depth analysis of the TEAC's latest ruling (res. 4696/2023).
Baker Tilly
Feb 5, 2024
Insights
Tax advice for businesses
Beckham Law Amendments in Spain
Explore the 2023 RIRPF updates adapting Spain's 'Beckham Law' for entrepreneurs and highly qualified professionals, featuring key changes and compliance details.
Baker Tilly
Dec 26, 2023
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Tax advice for businesses
Supreme Court Jurisprudence on VAT Balance Offsetting
Supreme Court Jurisprudence: Offsetting Balances in VAT is a right, not a tax option. Explore the implications and timelines here.
Baker Tilly
Nov 27, 2023