OrbitaxBudget for 2013 – approved
|Approved Changes|Spain
On 28 December 2012, the Budget for 2013, approved by the Government on 27 September 2012, was published in the Official Gazette as Law 17/2012 of 27 December 2012. The most important tax features of the Budget, which will generally apply from 1 January 2013, are as follows:
Direct taxation
(a) Corporate taxation
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