The Constitutional Court declared several corporate tax law measures introduced by Royal Decree-Law 3/2016 unconstitutional.
The Constitutional Court on 18 January 2024 declared several corporate tax law (IS) measures introduced by Royal Decree-Law 3/2016 unconstitutional, including:
The court’s decision is consistent with decision of the National Court declaring Royal Decree-Law 2/2016 unconstitutional.
Read a January 2024 report in Spanish [PDF 547 KB] and English [PDF 507 KB] prepared by the KPMG member firm in Spain