FTA Corporate Tax Guides
| Code | Issue date | Topic |
|---|---|---|
| CTGSBR1 (opens in a new tab) | 28/08/23 | Small Business Relief |
| CTGRJP1 (opens in a new tab) | 31/08/23 | Registration of Juridical Persons |
| CTGGCT1 (opens in a new tab) | 11/09/23 | Corporate Tax: General Guide |
| CTGNRP1 (opens in a new tab) | 09/10/23 | Taxable Non-Resident Person |
| CTGEXI1 (opens in a new tab) | 16/10/23 | Exempt Income: Dividends and Participation Exemption |
| CTGTP1 (opens in a new tab) | 23/10/23 | Transfer Pricing Guide |
| CTGACS1 (opens in a new tab) | 06/11/23 | Accounting Standards and Interaction with Corporate Tax |
| CTGFSI1 (opens in a new tab) | 16/11/23 | Taxation of Foreign Source Income |
| CTGTNP1 (opens in a new tab) | 26/11/23 | Taxation of Natural Persons under the Corporate Tax Law |
| CTGEPF1 (opens in a new tab) | 01/12/23 | Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds |
| CTGEPX1 (opens in a new tab) | 12/12/23 | Taxation of Extractive Business and Non-Extractive Natural Resource Business |
| CTGRNP1 (opens in a new tab) | 29/12/23 | Registration of Natural Persons |
| CTGTGR1 (opens in a new tab) | 08/01/24 | Tax Groups |
| CTGPTN1 (opens in a new tab) | 04/03/24 | Taxation of Partnerships |
| CTGQGR1 (opens in a new tab) | 03/04/24 | Qualifying Group Relief |
| CTGBRR1 (opens in a new tab) | 17/04/24 | Business Restructuring Relief |