On 28 September 2013, the Official Gazette published Law 14/2013, of 27 September, on Entrepreneurship and Internationalization (the Law) . As a general rule, the Law entered into force the day following its publication. The main tax measures adopted by the Law are summarized below.
Corporate income tax
The Law includes the new incentive referred to as the reinvestment of profits of SMEs, the amendments to the patent box tax regime, and the research & development (R&D) te…