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The Spanish Constitutional Court annuls certain corporate income tax measures introduced in 2016
Summary On 18 January 2024, the Spanish Constitutional Court (“CC”) issued its judgment 11/2024 and declared certain corporate income tax (“CIT”) restrictive measures introduced in 2016 to be unconstitutional and therefore void. These measures affected large companies and companies which in the past held shares in other companies and had declared impairment losses. However, in […]
