Restriction to the Tax Deductibility of Financial Expenses: A Spanish View

Journal
Ferrer, C.; Irazusta, P.
Spain
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 4
FormatPDF
EUR
40
| USD
45 (VAT excl.)

Spain has introduced measures that significantly limit the deductibility of financial costs. This article goes through those limitations and makes a comparison with the EU trends.