News published in INFORMA 2022
Get all the information you need to know about the new developments published in INFORMA 2022.
New items published in the INFORMA programme during May144738-CAPITALISATION RESERVE.MAINTENANCE INCREASE OWN FUNDS:INSPECTION PROCEDURE
If a decrease in the voluntary reserve has occurred for accounting purposes as a result of a procedure giving rise to a corporate income tax adjustment, this charge to reserves will result in a decrease in the amount of shareholders' equity at year-end for the purpose of determining whether the requirement to maintain the increase in shareholders' equity has been met.144740-CAPITALISATION RESERVE.MAINTENANCE AMOUNT CAPITALISATION RESERVE
The maintenance of the increase in own funds does not refer to each of the items of own funds, but rather the amount of the increase in own funds must be maintained in global terms, by the entity that generated them, for the period of time required by the legal precept.144737-SMALL COMPANIES.AMORTISATION OF PREVIOUSLY OPERATED ADMINISTRATIVE CONCESSION
An administrative concession acquired by a small enterprise that was already being operated by a third party will not be considered a new asset, so the entity will not be eligible for the tax incentive provided for in article 103 of the LIS.144741-CAPITALISATION RESERVE.INCREASE IN OWN FUNDS:TAX TRANSPARENCY REGIME RESERVES
The reserves of the fiscal transparency regime, of article nineteen of Law 61/1978, of 27 December 1978, on Corporate Income Tax, form part of the equity computable to determine compliance with the requirement to maintain the increase in equity for the purposes of the application of the capitalisation reserve.