In the now distant 1991 and derived from the Treaty of Accession of Spain to the European Communities, Spain incorporated into the Corporate Tax regulations a regime special tax that allowed the deferral of taxes that could be accrued in business restructuring operations.
This new Law, still pending development, intends to introduce modifications both in the current regulation of the establishment of commercial establishments and in the organization of commercial activity.
On December 22, the StartUps Law, for the promotion of the ecosystem of emerging companies, was published in Spain This regulation aims to facilitate startups' access to financial resources, promote innovation and encourage job creation.
Many are the doubts that this new tax has generated in its application after its recent entry into force, also taking into account that it is pending regulatory development.
The Order that will establish the regulatory bases for calls to the Incentive Program for electricity and heat production facilities from renewable energies in substitution of production from fossil fuels, and also the Resolution of the first call.