Author: César Acosta Criado
The Supreme Court definitively resolves which regulation governs the deduction for new fixed assets in the Canary Islands
09/10/2024
The Supreme Court has concluded that the regulation governing the deduction for new fixed assets in the Canary Islands is Article 26 of the 1978 Corporate Income Tax Law and not, contrary to what the tax administration and majority jurisprudence have been defending, the 12th Additional Provision of the 1995 Tax Law. The Law 61/1978, […]