- Approval of the adaptation to the tax regulations of Álava of various modifications in the Value Added Tax, the Special Tax on Electricity, and the Tax on the Value of Electricity Production
- Completion of the transposition of Directive (EU) 2016/1164
- Modification of Article 48 of the Corporate Tax Foral Norm 37/2013, with effect from January 1, 2023
- Inclusion in the taxable base of certain positive incomes obtained by non-resident entities and permanent establishments located abroad
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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