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Global minimum tax of 15% applied to corporate tax
7 October 2024
Net Craman
Last June, the Congress of Deputies published in the Official Gazette the Bill establishing a 15% Complementary Tax on Corporate Income Tax, to guarantee a minimum overall level of taxation for multinational groups and large national groups, whose net consolidated turnover in at least two of the four immediately preceding financial years is equal to or greater than 750 million euros, according to the consolidated financial statements of the ultimate parent company.
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