News published in INFORMA 2022
Skip information indexNews published in INFORMA during the month of MARCH
144428-SPECIAL REGIME FOR SMALL-SIZED ENTITIES. DEFINITION AGAIN TO APPLY THE FREEDOM OF AMORTIZATIONAn item is new when it is newly made or manufactured, used or put into working condition for the first time ## . Therefore, it will be necessary that it has not been used previously and that it comes into operation for the first time.
144427-TEMPORARY IMPUTATION. COMPENSATION FOR EXCLUSIVITYTo the extent that LIS does not provide for specific treatment for the purposes of allocating income derived from an exclusivity contract, the temporary imputation criterion will apply established in the accounting standard .
144429-SPECIAL REGIME FOR HOLDING FOREIGN SECURITIES. APPLICATION LIMITATION EXEMPTION ARTICLE 21.10 LISThe profits distributed to non-resident partners in Spanish territory without permanent establishment of an entity covered by the regime of entities holding foreign securities, charged to the exempt income referred to in article 21 of the LIS that come from entities not resident in Spanish territory, will receive the treatment established in section 1.c) of article 108 of the LIS.
144355-COMPENSATION OF NEGATIVE BASES WITH NON-EXEMPT DIVIDENDSA company, whose only source of income is the collection of dividends from the investee companies, which has generated negative tax bases pending compensation for administrative expenses, can offset the negative tax bases with 5% of the dividends received subject to taxation in accordance with the provisions of article 21.10 of the LIS .
144426-TEMPORARIUM IMPUTATION. ACCRUATION IN CLAIM FOR PATRIMONIAL RESPONSIBILITYThe income associated with compensation will be accrued in the year in which the sentence that recognizes the right to receive it becomes final, regardless of whether the date of enforceability.