News published in INFORMA 2022

News published in INFORMA during the month of JULY

A self-assessment of Corporate Tax for a tax period that has not expired may not be rectified in order to recognise in it, ex novo, deductions for research, development and technological innovation not included in the self-assessment for a prescribed tax period, in which they should have been included because they were generated in said period.

A company, which has the status of collaborating entity in the management of the extraordinary and temporary bonus on the final price of certain energy products, the amount of the bonus does not reduce the net amount of the company's turnover.