New Corporate Income Tax Regulations.

We point out to you what new developments this regulation entails.

Royal Decree 634/2015, approving the Corporate Income Tax Regulations, was published on July 11, 2015. Most of its new provisions will come into effect in 2016.

We would like to highlight the following:

I. DEPRECIATION: If you wish to submit a customized depreciation plan to the Spanish Tax Agency (AEAT), you may do so at any time while the asset is being depreciated. Generally speaking, the application of alternative methods to the one initially proposed is made more flexible.

II. RELATED PARTY TRANSACTIONS: If your company's revenue is less than €45 million, the documentation requirements are simplified. These requirements are "super-simplified" for companies with revenue of less than €10 million. These companies may use a standardized form approved by Ministerial Order and are not required to provide comparables.

III. R&D: If you propose a prior agreement for the valuation of expenses with the Administration, the Administration may not approve a different proposal without your consent. The same applies to prior agreements for the valuation of income from intangible assets.

IV.- SPECIAL RESTRUCTURING REGIME: the need to opt for the regime disappears and new rules are established in the communications by which the AEAT is informed of the performance of said operations.

V.- WITHHOLDINGS: In general, the withholding percentage will be 19%. Temporarily, from July 12 to December 31, a rate of 19.5% must be applied.

If you would like to learn more about these new features or have any questions about its application, please contact us via email (ambit@ambitassessor.com) or at our offices.

We also recommend that you learn about the incentives for companies with a turnover of less than 10 million euros or our advice on how to deal with the Corporate Income Tax Reform.

We are experts in national and international taxation and would be happy to help you.

Marc Ivars. Tax Area

Àmbit Assesor

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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