News published in INFORMA 2022
Skip information indexNews published in INFORMA during the month of JANUARY
144085-MINIMUM TAXATION IN COOPERATIVES FOR TAX PERIODS STARTING ON 1-1-2022For tax periods that begin on or after January 1, 2022 in the cooperative entities the minimum liquid quota may not be less than the result of apply 60 percent to the full quota calculated in accordance with the provisions of Law 20/1990.
144087-MINIMUM TAXATION FOR ENTITIES OF ART 29.6 LIS FOR TAX PERIODS STARTING ON 1-1-2022For tax periods beginning on January 1, 2022 in credit institutions, as well as entities dedicated to the exploration, research and exploitation of underground hydrocarbon deposits and storage in the terms established in Law 34/1998, of October 7, on the hydrocarbon sector, the minimum liquid quota will be 18 percent of the tax base.
144081-IMPOSSIBILITY OF NEGATIVE LIQUID QUOTA IN THE CORPORATION TAX FROM 1-1-2022Law 22/2021, of December 28, on the General State Budgets for 2022, incorporates a section 2 in article 30 of the LIS which establishes that the quota liquid of IS in no case may it be negative .
144086-MINIMUM LIQUID QUOTA FOR CANARY SPECIAL ZONE ENTITIES FOR TAX PERIODS STARTING ON 1-1-2022For the tax periods that begin on or after January 1, 2022 in the entities of the Canary Islands Special Zone the positive tax base on which the percentage is applied to determine the minimum liquid quota will not include the part thereof corresponding to the operations carried out materially and effectively in the geographical scope of said Zone .
144103-DEDUCTION FOR DONATIONS MADE IN FAVOR OF THE ENTITIES BENEFICIARY OF THE SPONSORSHIP. INCREASED DEDUCTION PERCENTAGE: REQUIREMENTS FOR YOUR APPLICATIONIf in 2018 no donation was made by an entity, the increased deduction percentage provided for in the 2021 financial year could not be applied. article 20.2 of Law 49/2002 to the donation made in said year.
144082-MINIMUM TAXATION IN CORPORATION TAX FOR TAX PERIODS STARTING ON 1-1-2022For tax periods that begin on or after January 1, 2022, for certain taxpayers, there is a minimum taxation in Corporate Tax.
144083-MINIMUM TAXATION IN NEWLY CREED ENTITIES FOR TAX PERIODS STARTING ON 1-1-2022For tax periods that begin on or after January 1, 2022, taxpayers who pay taxes at the rate of 15 percent in accordance with the provisions of section 1 of article 29 of LIS its minimum net amount will be 10 percent of the tax base.
144088-ENTITIES DEDICATED TO THE LEASING OF HOUSING. BONUS PERCENTAGE FOR TAX PERIODS STARTING ON 1-1-2022For tax periods that begin on or after January 1, 2022, entities covered by the Special Regime for Entities dedicated to housing rentals will have a bonus of 40 percent (previously the bonus was 85 percent).
135468-TEMPORARILY IMPUTED. RETURN OF THE IVMDHThe refund of the Tax on Retail Sales of Certain Hydrocarbons (IVMDH) must be allocated as income in the tax base of the Corporate Tax in the year in which the right to its refund is recognized as a consequence of the non-application of the norm.
144084-RULES TO DETERMINE THE MINIMUM LIQUID FEE FOR TAX PERIODS THAT BEGIN ON 1-1-2022In article 30 bis of Law 27/2014, of November 27, on Corporate Tax, in the wording given by Law 22/2021, on General State Budgets for 2022, the rules for determine the minimum net amount in IS for tax periods beginning on or after January 1, 2022.