Law 28/2022, of December 21, for the promotion of the ecosystem of emerging companies (also known as the Start Ups Law) has established, with effect for the financial years that begin on June 22, 2024, the obligation to inform about Corporate Income Tax or taxes of an identical or similar nature on the part of certain companies and branches, basically those that have a turnover of more than 750 million euros (at individual or consolidated group level.
Although it is an obligation to be fulfilled in a couple of years, we have considered it appropriate to report on it as long as the trend of providing the Treasury with as much information as possible for the purposes of due tax control continues.
If you are interested, you can access the complete regulation of this new obligation that is incorporated into Law 22/2015, of July 20, on Auditing of Accounts through this LINK.
