NEW LAW 12/2022: PENSION PLANS AND THEIR TAX IMPLICATIONS
On 1 July, Law 12/2022 of 30 June came into force in the Official State Gazette (BOE), regulating the promotion of occupational pension plans, which brings with it a series of tax implications, both in Income and Corporate Income Tax, as well as in Wealth Tax. What are these tax implications? – Personal income tax:…