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News published in INFORMA 2022

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News published in INFORMA during the month of AUGUST

145296 - DEDUCTION FOR JOB CREATION FOR WORKERS WITH DISABILITIES. DEDUCTION NOT RECORDED IN DECLARATION

The deduction for job creation for workers with disabilities may only be applied if its amount has been recorded in the self-assessment of the IS corresponding to the tax period in which it was generated .

145295 - ATTRIBUTION OF INCOME. ENTITY IN ATTRIBUTION OF FOREIGN INCOME

In order for entities established abroad to be considered entities for the attribution of income, they must have a legal nature identical or analogous to that of entities for the attribution of income established in accordance with Spanish laws .