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Newsroom
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The first Baker Tilly Legal Conference in Mallorca was a great success!
On June 6 and 7, Baker Tilly celebrated their first Legal Conference in Palma de Mallorca, attended by members of the Baker Tilly International network from over more than 25 countries and 4 continents. During the conference there was a plenary session with several keynote speakers and guests, as well as specific work sessions for each of the law specialisations and at the end a networking dinner.
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Tax tip of the week: Spanish Corporate Income Tax
The carry forward period for tax loss in Spanish Corporate Income Tax has been extended indefinitely. But did you know if a company experiences a substantial change in his controlling interest and some circumstances exist, then the right to offset previous losses may be completely disallowed?
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The Spanish tax neutral regimen applies to restructuring transactions such as mergers, spin-offs, special contributions-in-kind, share for share deals among others and it is based on the tax regime of the EU Merger Directive. The application of this tax regime allows entities and individuals involved in the reorganization transaction to defer the taxation.