Real Decreto-ley 2/2016, de 30 of September, by which tax measures aimed at reducing the public deficit are introduced

02 Oct Real Decreto-ley 2/2016, de 30 of September, by which tax measures aimed at reducing the public deficit are introduced

With date 30 de septiembre de 201, It has been published in the BOE Royal Decree-Law 2/2016, de 30 of September, by which tax measures aimed at reducing the public deficit amending with effect for tax periods beginning from introduced 1 January 2016, the law 27/2014, de 27 of November, Corporate Income Tax (hereinafter LIS), adding an additional provision fourteenth, although it will not apply to installment payments whose reporting period began before the entry into force of Royal Decree-Law 2/2016, that is to say, of the 30 de septiembre de 2016.

Source:: Novedades Agencia Tributaria