Taxes on energy and on credit institutions and the solidarity tax on large fortunes are created

Furthermore, the corporate tax consolidation regime establishes a temporary limit on the use by the group of the losses generated by its entities in the same year and significant changes are introduced in the deduction for investments in film, television and live entertainment productions. Finally, the change in the Wealth Tax legislation stands out, by virtue of which non-resident taxpayers must be taxed in Spain for the holding of shareholdings in entities with real estate located in this territory.