We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
INCENTIVOS FISCALES PARA GRANDES CONTRIBUYENTES COMO CONSECUENCIA DE LA PÉRDIDA DE FACTURACIÓN POR LA COVID-19.
- Authors
Artamendi Gutiérrez, Alberto; Pié Ventura, Alex
- Abstract
The Spanish tax system foresees a series of incentives and favorable tax regimes for companies with a turnover or volume of operations below certain thresholds. Some of these measures may also be applicable to larger companies which, as a consequence of COVID-19's impact, are facing lower revenues in 2020 and 2021. While a number of these measures are mainly aimed at reducing taxpayers' administrative burdens (e.g. by reducing the frequency to submit certain tax returns), others may have a more significant financial impact.
- Subjects
TAX incentives; TAXATION; COVID-19 pandemic; BUSINESS enterprises; CORPORATE taxes; BUSINESS turnover; ECONOMIC recovery; TAX returns
- Publication
Actualidad Jurídica (1578-956X), 2021, Issue 55, p162
- ISSN
1578-956X
- Publication type
Article