News published in INFORMA 2022
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144506-PARTIALLY EXEMPT ENTITIES. OBLIGATION TO DECLARE. COMPLIANCE WITH ARTICLE 124.3 LIS REQUIREMENTSEntities partially exempt from section 3 of article 9 of the LIS must simultaneously comply with all the requirements established in article 124.3 LIS to avoid having the obligation to file a Corporate Tax return.
144544-ECONOMIC ACTIVITY: SUBORDINATION AND COORDINATION GROUPIn coordination groups, companies controlled by a natural person are not part of the concept of group of companies defined in article 42 of the Commercial Code and compliance with the requirements of the concept of economic activity of article 5 of the LIS will be determined individually for each of the entities.
144532-TEMPORARIUM IMPUTATION. POSITIVE ADJUSTMENT FOR DELIVERY SURCHARGEThe positive extra-accounting adjustment that must be made pursuant to article 15 c) of the LIS , due to the non-tax deductibility of the penalty surcharge, must be made in the tax period in which the accounting record of the expense corresponding to such surcharges has taken place.
144509-TAX MANAGEMENT. CALCULATION OF THE NET AMOUNT OF BUSINESS IN BOOKING HOUSESThe amounts derived from the sale of sports bets and participation in tournaments, combinations and games of chance represent the income stream of its ordinary activity and, consequently, will form part of the net amount of the company's turnover . On the contrary, the amount allocated to prizes is not considered a negative component of the turnover, to the extent that it does not correspond to a refund or discount.