{"id":9039007,"date":"2025-07-02T07:00:04","date_gmt":"2025-07-02T07:00:04","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9039007"},"modified":"2025-06-30T15:37:13","modified_gmt":"2025-06-30T15:37:13","slug":"corporate-income-tax-presentation-2024","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/corporate-income-tax-presentation-2024\/","title":{"rendered":"Corporate Income Tax Presentation 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9039007\" class=\"elementor elementor-9039007 elementor-9038987\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f99d3ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f99d3ab\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e011b93\" data-id=\"e011b93\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f17479b elementor-widget elementor-widget-heading\" data-id=\"f17479b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">For taxpayers whose tax coincides with the calendar year (most companies), the deadline for filing the corporate income tax return (forms 200 and 220) will be from July 1 to July 25, 2025, both inclusive. <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01ad9db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01ad9db\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e528139\" data-id=\"e528139\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c614dd2 elementor-widget elementor-widget-spacer\" data-id=\"c614dd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3d6c31f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d6c31f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5462ebe\" data-id=\"5462ebe\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f943681 elementor-widget elementor-widget-spacer\" data-id=\"f943681\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ed08c5 elementor-widget elementor-widget-text-editor\" data-id=\"1ed08c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">If the payment is made by direct debit, it must be made between July 1 and July 20.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><p class=\"p1\">Filing is mandatory, even if no activity has been carried out or no income has been obtained during the year.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a3b7a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a3b7a7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b01c53\" data-id=\"4b01c53\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d69a0ff elementor-widget elementor-widget-spacer\" data-id=\"d69a0ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d97efc6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d97efc6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-613db65\" data-id=\"613db65\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8b6b94 elementor-widget elementor-widget-heading\" data-id=\"c8b6b94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Main new regulations applicable for the fiscal year 2024 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2669eaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2669eaa\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e1e4aa\" data-id=\"3e1e4aa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-876d26c elementor-widget elementor-widget-text-editor\" data-id=\"876d26c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"ul1\"><li class=\"li1\"><b>Freedom of amortization for green investment<\/b><\/li><\/ul><p class=\"p2\">The possibility of freely amortizing investments in energy self-consumption facilities (electric or thermal) using renewable sources is extended, if they replace facilities with fossil origin. This measure, initially foreseen with accelerated amortization, has been modified by Royal Decree-Law 4\/2024, granting greater tax flexibility to this type of investment.<\/p><ul class=\"ul1\"><li class=\"li1\"><b>Minimum rate of 15% for large groups<\/b><\/li><\/ul><p class=\"p4\">Multinationals and large groups with revenues equal to or greater than 750 million euros must apply, as a minimum, an effective rate of 15% in the consolidated IS.<\/p><ul class=\"ul1\"><li class=\"li5\"><b>Limitation on the deductibility of financial expenses<\/b>.<\/li><\/ul><ul class=\"ul1\"><li class=\"li5\">The exception that allowed mortgage securitization and asset securitization funds to deduct financial expenses without restrictions is eliminated.<\/li><\/ul><ul class=\"ul1\"><li class=\"li5\"><b>Changes in the deduction for donations (Patronage Law)<\/b><\/li><\/ul><p class=\"p8\">The deduction percentages are increased: from 35 % to 40 % in general, and up to 50 % in the case of recurring donations. In addition, the deduction limit on the taxable base increases from 10 % to 15 %.<\/p><ul class=\"ul1\"><li class=\"li1\"><b>Reintroduction of tax measures annulled by the TC<\/b><\/li><\/ul><p class=\"p2\">Law 7\/2024 reintroduces with effect from January 1, 2024 some measures of RDL 3\/2016 that had been declared unconstitutional. They affect, among others, the compensation of negative tax bases and the reversal of impairments of fiscally deductible values in periods prior to 2013.<\/p><ul class=\"ul1\"><li class=\"li1\"><b>Limit to the compensation of individual BIN in tax groups.<\/b><\/li><\/ul><p class=\"p4\">The 50% limit on the integration of individual tax losses within tax groups is extended until 2025, with exceptions for foundations.<span class=\"s1\">\u202f<\/span>The amounts not computed must be integrated by tenths in successive periods starting from 1-1- 2025 and 1-1-2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72a9adb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72a9adb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-248d60f\" data-id=\"248d60f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cc6379 elementor-widget elementor-widget-spacer\" data-id=\"6cc6379\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e3d7384 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e3d7384\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-95852e5\" data-id=\"95852e5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e276d67 elementor-widget elementor-widget-heading\" data-id=\"e276d67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax recommendations to optimize the liquidation <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c7a2bbf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7a2bbf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16708b4\" data-id=\"16708b4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3f0c1ba elementor-widget elementor-widget-text-editor\" data-id=\"3f0c1ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><b>Check of tax adjustments<\/b><\/p><p class=\"p2\">Review the differences between accounting and tax regulations to avoid surprises in the off-accounting adjustments, especially in income and expenses with different treatment.<\/p><p class=\"p2\"><b>Depreciation<\/b><\/p><p class=\"p2\">Free depreciation is allowed for new tangible fixed assets with a unit value of less than \u20ac300, up to an annual maximum of \u20ac25,000, and for tangible and intangible fixed assets, excluding buildings, used for R&amp;D.<span class=\"s1\">\u202f<\/span><span class=\"Apple-converted-space\">\u00a0<\/span><\/p><p class=\"p1\"><b>Non-deductible expenses<\/b><\/p><p class=\"p2\">Check the accounting expenses that are not deductible for tax purposes or whose deductibility is limited (remuneration of shareholders&#8217; equity, donations and gifts, financial expenses, etc.). Expenses for services to customers or suppliers are limited to a deduction of 1% of the net turnover of the tax period itself. The compensation to directors for the performance of senior management functions, or other functions derived from an employment contract with the entity, will be deductible.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><p class=\"p2\"><b>Capitalization and equalization reserves<\/b><\/p><p class=\"p2\">Entities taxed at the general rate may apply the capitalization reserve, reducing their taxable income by 10% of the amount of the increase in their equity to the extent that this increase is maintained for a period of 5 years and a reserve is set aside for the amount of the reduction, duly separated and unavailable during these 5 years, except in the case of accounting losses.<\/p><p class=\"p3\">Small companies can also apply the equalization reserve, reducing up to 10% of their taxable income with a maximum of 1 million euros.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><p class=\"p3\"><b>Compensation of negative taxable income (BIN)<\/b><\/p><p class=\"p3\">Although the time limit has disappeared, there are still restrictions depending on the size of the company:<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><p class=\"p3\">Up to 1 million euros: free compensation. From that amount, 70% of the taxable income prior to the application of the capitalization reserve.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><ul class=\"ul1\"><li class=\"li3\">Between 20 and 60 million INCN: limit of 50%.<span class=\"Apple-converted-space\">\u00a0<\/span><\/li><li class=\"li3\">More than 60 million: 25% limit.<span class=\"Apple-converted-space\">\u00a0<\/span><\/li><\/ul><p class=\"p3\"><b>Deductions for incentivized activities<\/b><\/p><p class=\"p3\">Check if you can apply deductions for R&amp;D&amp;I, job creation, live shows or audiovisual productions. The general limit is 25%, extendable to 50% if the R&amp;D expenses exceed 10% of the gross tax liability.<\/p><p class=\"p6\">For more information, please consult with Tax consulting<\/p><p class=\"p6\">If you found it interesting share it on social networks, thanks!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>For taxpayers whose tax period coincides with the calendar year (most companies), the deadline for filing the corporate income tax return will be from July 1 to 25, 2025, inclusive. <\/p>\n","protected":false},"author":1,"featured_media":9038990,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[873],"tags":[],"class_list":["post-9039007","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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