SMEs Spain 29-10-2003 Freeze on modular tax for SMEs The Spanish treasury has confirmed that the modular business tax payment system for small- and medium-sized enterprises (SMEs) will be frozen in 2004. Previously, SMEs that joined this system paid… Sign in or Upgrade to Continue Reading This news article is over 10 days old. Subscribe today to access all articles with an annual subscription. Become a member Learn more Already a subscriber? Log in here #Paid#smes