On 17 February 2025, Spain published two notices in the Official Gazette announcing that the Constitutional Court has agreed to admit for consideration questions on the constitutionality of Spain's advance corporate income tax payment requirements (Notice 1 and Notice 2). In particular, the questions concern the constitutionality of the advance payment requirements for large companies with turnover in excess of EUR 10 million in the previous year, which are required to pay a minimum advance tax at a rate of 23% on accounting profits, without taking into account deductions and exemptions used to calculate the tax to be paid under...