Espagne : entrée en vigueur de la réforme portant adaptation de la comptabilité commerciale internationale
Auteur | Legal News |
Suite à la réforme comptable lancée au mois de juillet 2007, l'Espagne a adopté une série de mesures dans le domaine fiscal, et notamment à l'égard de l'impôt sur les sociétés. Le "Texto Refundido de la Ley del Impuesto de Sociedades" (TRLIS), adopté le 4 juillet 2007, est entré en vigueur le 1er janvier 2008. Ces modifications, qui s'adaptent aux dispositions communautaires, portent notamment sur : les amortissements, les règles d'évaluation, les actifs incorporels, les fusions et le crédit d'impôt pour réinvestissement de revenu extraordinaire. Le nouveau texte met en place un régime de consolidation fiscale et incite...
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