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News published in INFORMA 2022

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News published in INFORMA during the month of DECEMBER

146170 - PARTIAL PAYMENTS. OBLIGATION MODALITY 40.3 LIS IN CASE OF SALES IN THE CANARY ISLANDS

For the calculation of installment payments using the modality of 40.3 of the LIS to be mandatory, it will be necessary to be at net amount of the turnover while , for the consideration, or not, of a large company, the volume of operations calculated in accordance with article 121 of the VAT Law will have to be taken into account.

146171 - NON-DEDUCTIBLE EXPENSES. EXPENSES CONTRARY TO THE LEGAL SYSTEM

The Supreme Court establishes that actions contrary to the legal system cannot be equated with, without further ado, any breach of the legal system since this would lead to clearly unsatisfactory solutions, it would be an interpretation contrary to its purpose.