Skip to main content

News published in INFORMA 2022

Skip information index

News published in the INFORMA during the month of DECEMBER

146171 - NON-DEDUCTIBLE EXPENSES.EXPENDITURE CONTRARY TO THE LEGAL ORDER

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

146170 - INSTALMENT PAYMENTS.OBLIGATION MODALITY 40.3 LIS IN ALLEGED SALES IN THE CANARY ISLANDS

For the calculation of instalments using the modality of 40.3 of the LIS to be obligatory, it will be necessary to refer to the net turnover while, for the consideration, or not, of large company, it will be necessary to take into account the volume of operations calculated in accordance with article 121 of the Law of VAT.