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Budget for 2014 – details

|Approved Changes|Spain
Spain

On 26 December 2013, the Official Gazette published Law 22/2013 of 23 December 2013 regarding the Budget for 2014. Details of the Budget, which unless otherwise indicated will apply from 1 January 2014, are summarized below.

(a) Corporate taxation
- New coefficients applicable to the acquisition cost of immovable assets when they a…

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