Fractional payments in the IS

Fractional payments in the IS

Attached you will find our newsletter for the month of October that we have dedicated to analyzing Royal Decree-Law 2/2016, of September 30, by which tax measures were introduced aimed at reducing the public deficit and through which an additional provision was added fourteenth in Law 27/2014, of November 27, on Corporate Tax in relation to the legal regime of installment payments, with effects for tax periods that begin on or after January 1, 2016.

If you have any questions regarding this communication, given that its content is informative, we ask you to contact the office directly.

Tax Department.

Click on the following link to download it: Newsletter (PDF)

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