OrbitaxTax amendments for 2012 approved
|Approved Changes|Spain
On 31 December 2011, the Official Gazette published Royal Decree-law 20/2011, of 30 December 2011, of Urgent Measures on Budgetary, Tax and Financial Matters in order to tackle the public deficit. The Decree-law entered into force on 1 January 2012. Details of the Decree-law are summarized below.
Direct taxation
(a) Corporate taxation.
