Regulations on corporate income tax, non-residents income tax and individual income tax amended
|Approved Changes|Spain

On 6 December 2013, the Official Gazette published Royal Decree 960/2013 of 5 December 2013, which modifies the Regulations of the following taxes:
| - | corporate income tax; |
| - | individual income tax; and |
| - | non-residents income tax. |
Further, the Decree amends the Ge…