Tax Measures in the Act of State General Budgets for the year 2014

Act 22/2013, of 23 December, on the State General Budgets for the Year 2014

On 26 December 2013, it was published in the State Official Gazette Act 22/2013, of 23 December, on the State General Budgets for the year 2014 which includes, among others, tax measures affecting the main taxes.

We shall discuss below the tax measures contained in such Act, separately for each tax affected.

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