News published in INFORMA in September

The confidential nature of this tax information means that, in general, such information cannot be transferred or communicated to third parties. The announcement of the exhibition of the registration of the Tax on Economic Activities, and its availability to the public, does not mean that the data appearing on the registration cease to be confidential, but that anyone who wants to know whether it appears on the registration, or the data that appears on it, can go to the corresponding City Council to exercise their right of access, rectification, and, where appropriate, cancellation of said data.

If the absorbing entity is carrying out an activity different from that absorbed and absorbs the subsidiary, with the right to apply the exemption for starting an activity of electric energy production, the absorbing entity that does not carry out that activity would have the right to apply the exemption that was pending for the absorbed subsidiary for the time remaining to enjoy the exemption, since it would be a new activity for the absorbing entity.