News published in INFORMA 2022
Skip information indexNews published in INFORMA during the month of FEBRUARY
144289-DEDUCTION FOR EXPENSES IN THE EXECUTION OF A FOREIGN PRODUCTION OF FEATURE FILMS AND SHORT FILMS AND AUDIOVISUAL SERIES. LIMIT 100,000 EUROS CREATIVE STAFF EXPENSESThe limit of 100,000 euros per member of the creative staff should be understood as the incurred throughout the entire production , since the amount of the deduction base is determined based on the costs of production as a whole.
144282-REDUCED TYPE. ENTITY BELONGING TO A GROUP IN ITS CONSTITUTIONAn entity that transfers the shares of another entity created by that entity holds control and is part of a group, so the latter will not be able to apply the tax rate for newly created entities , by not having such consideration.
144266-TEMPORARY IMPUTATION. COMPENSATION RECEIVED IN TWO YEARS FOR FIRE IN SHIPIf the period elapsed between the accrual and the expiration of the last compensation term is greater than one year , the entity may apply the special rule of article 11.4 of the LIS and allocate the income to the tax base of the tax period in which the collection is payable.
144287-DEDUCTION FOR EXPENSES IN THE EXECUTION OF A FOREIGN PRODUCTION OF FEATURE FILMS AND SHORT FILMS AND AUDIOVISUAL SERIES. EXPENSES OF CREATIVE PERSONNEL AND USE OF TECHNICAL INDUSTRIESThe concepts of creative personnel and technical industries are regulated in articles 4 and 5 of Law 55/2007, of December 28, on Cinema, without general expenses linked to being part of the deduction base. administrative tasks ##1##, whatever the name given to the job.
144281-DEDUCTIBLE EXPENSES. DELIVERY OF GOLD COINS AS CUSTOMER SERVICEThe delivery of gold coins as customer service will be a tax-deductible expense as long as it meets the legally established conditions with the limit of 1 percent of the net amount of the turnover for the tax period.
144290-DEDUCTION FOR EXPENSES IN THE EXECUTION OF A FOREIGN PRODUCTION OF FEATURE FILMS AND SHORT FILMS AND AUDIOVISUAL SERIES. APPLICATION LIMIT 10 MILLION EUROS. PRODUCERS CONCURRENCYIn the case of several executive producers participating in Spain, the sum of the deductions generated by each of them for executing part of the production in Spain cannot exceed 10 million euros .