Executive summary
On 1 July 2020, the Spanish Constitutional Court issued a press release announcing the issuance of a decision declaring the minimum interim payment on account of the Spanish Corporate Income Tax (CIT) as contrary to the Spanish Constitution.
The press release anticipates that its effects will not be extended to those cases which have become firm due to not being challenged by the respective taxpayers.
The decision is expected to be made public after being conveyed to the parties.
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