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Budget and other tax measures for 2013

|Proposed Changes|Spain
Spain

The draft bill of the Budget for 2013 was approved by the Government on 27 September 2012. The government also approved a draft bill on tax measures for 2013. The most important features of this draft bill, which will generally apply from 1 January 2013, are as follows:
Corporateincometax

-   Revaluation of tangible assets and financial leased assets included in the last balance approved by the enterprise will be allowed in 2013 in order to adapt their value for a…

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