Donations to Ukraine: a review of the corporate income tax treatment in Spain and Poland
Since the start of the invasion of Ukraine, many companies have been making donations to support relief efforts following the invasion. In this commentary we review the main corporate income tax implications of these donations for Spanish or Polish resident donor legal entities.Spain: Temporary protection to be given to people affected by conflict in Ukraine will include work and residence authorization
Two ministerial orders have been approved, increasing the temporary protection and implementing the procedure for recognition of temporary protection for people affected by the conflict in Ukraine.