News published in INFORMA 2022
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145140-DEDUCTIBLE EXPENSES. REMUNERATION TO NON-RESIDENT PARTNERAll accounting expenses will be tax deductible expenses for the purposes of Corporate Tax, however, letter g) of article 15 of the LIS determines that will not be considered tax deductible. the expenses of services corresponding to operations carried out, directly or indirectly, with persons or entities resident in countries or territories classified as tax havens , or that are paid through persons or entities residing therein, unless the taxpayer proves that the expense accrued responds to an operation or transaction actually carried out.
145138-COMPUTING PERIOD OF MAINTENANCE CAPITALIZATION RESERVEThe provision of a reserve for the amount of the reduction made must appear in the balance sheet with absolute separation and appropriate title, and will be unavailable for a period of 5 years from the close of the tax period to which the reduction corresponds.
145139-CAPITALIZATION RESERVE. DISSOLUTION BEFORE COURSE PERIOD UNAVAILABILITY RESERVATIONIf an entity were dissolved before the expiration of the 5-year period, there would be a non-compliance with the requirement to maintain the unavailable reserve, which would give rise to the corresponding regularization of unduly reduced amounts.