Royal Decree Law 4/2014 which is effective from 9 March 2014 contains provisions in respect of corporate debt restructuring. Among the issues covered in the law are the treatment for tax purposes of capital increases through the capitalization of debt; the taxation of income realized when arrangements are made by a company with its debtors; situations where losses including impairment losses may be a reason for dissolving a company; and the introduction of a transfer and stamp tax exemption in relation to deeds for debts to be written off or reductions in loans or debt obligations that are the subject of refinancing agreements.
Related Posts
Spain repeals VAT, PIT, corporate tax measures
January 29, 2026
Spain’s Official State Gazette (BOE) published the Congressional Resolution of 27 January 2026 on 28 January 2026, formally announcing that Royal Decree-law 16/2025 – which was introduced to support socially vulnerable groups and implement
Read More
Spain: Tax Agency unveils 2026 VAT, PIT, corporate tax measures
January 01, 2026
The Spanish Tax Agency has introduced new tax measures under Royal Decree-Law 16/2025 of 23 December 2025, published in the Official State Gazette on 24 December. The decree aims to support socially vulnerable groups and implement urgent tax and
Read More
OECD urges Spain to bolster long-term growth with deeper reforms, efficient public finances
November 28, 2025
According to an OECD report on 26 November 2025, Spain’s economy has shown impressive performance, growing by 10% since late 2019 and outpacing other European countries. This momentum offers a solid base for addressing longer-term challenges, and
Read More
Montenegro: Government approves signing of new income tax treaty with Spain
November 11, 2025
Montenegro’s government approved the signing of a new income tax treaty with Spain on 7 November 2025. The treaty seeks to eliminate double taxation and prevent tax evasion. The updated treaty aligns with current international standards,
Read More Spain: Ministry of Finance issues new Pillar 2 global minimum tax forms
October 30, 2025
RF Report Spain’s Ministry of Finance has issued Order HAC/1198/2025 of 21 October 2025, published in the Boletín Oficial del Estado on 29 October 2025. The order introduces three new tax forms as part of Spain’s implementation of the
Read More Montenegro, Spain concludes negotiations for new income tax treaty
October 29, 2025
RegFollower Desk Montenegro and Spain have initialled a new income tax treaty following the conclusion of their third round of negotiations on 23 October 2025. The treaty aims to update and replace an earlier 2014 agreement that was never
Read More