News published in INFORMA 2022
Skip information indexNews published in INFORMA during the month of AUGUST
145295 - ATTRIBUTION OF INCOME. ENTITY IN ATTRIBUTION OF FOREIGN INCOMEFor entities incorporated abroad to be considered entities with attribution of income, they must have a legal nature identical or analogous to that of entities with attribution of income incorporated in accordance with Spanish laws .
145296 - DEDUCTION FOR JOB CREATION FOR WORKERS WITH DISABILITIES. DEDUCTION NOT RECORDED IN THE RETURNThe deduction for job creation for workers with disabilities can only be applied if its amount has been entered in the self-assessment of the IS corresponding to the tax period in which it was generated .