Tax note – Dividends before end year 2020
The Tax Department of Augusta Abogados would like to share with you the following alert related to the modifications of the Corporate Income Tax Law that, presumably, will enter in force next January 1st of 2021.
In this sense, the Spanish government introduced the Spanish Budget Bill for 2020.
This Bill, as a result of the budgetary crisis due to the Covid-19 situation, modifies some of the most relevant taxes.
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