Corporate income Tax

• PDF 1.1 MB PROVINCIAL LAW 11/2013, 5 December

  PROVINCIAL LAW 11/2013, 5 December, on Corporate Income Tax

  OGB 13 December

• PDF 356 KB PROVINCIAL DECREE 203/2013, of 23 December

  PROVINCIAL DECREE 203/2013, of 23 December, which approves the Corporate Income Tax Regulation

  OGB 31 December

• PDF 571 KB Instruction 3/2023, of 26 May

  Instruction 3/2023, of 26 May, of the Directorate-General of the Treasury, establishing certain criteria for the application of the incentives for the promotion of culture provided for in Sections One and Two of Article 66 quater of Provincial Regulation 11/2013, of 5 December, on Corporation Tax, as well as the mechanism for providing funding established in Article 66 quinquies of the same Provincial Regulation.

• PDF 386 KB Instruction 4/2023, of 29 June

  Instruction 4/2023, of 29 June, of the Directorate General of the Treasury, on special systems and incentives aimed at attracting talent and promoting entrepreneurship