News published in INFORMA 2022
Skip information indexNews published in INFORMA during the month of NOVEMBER
146096 - ASSUMPTIONS OF ENTITIES IN ATTRIBUTION OF TAXPAYING INCOME OF THE ISAn entity under an income attribution regime in which one or more entities, linked to each other, participate directly or indirectly on any day of the year, in the capital, own funds, results or voting rights in a percentage equal to or greater than 50 percent and are residents in countries or territories that qualify the entity under the attribution regime as a taxpayer for a personal income tax, will pay corporate tax , as a taxpayer, for certain positive income that corresponds to be attributed to all participants residing in countries or territories that consider the entity in attribution of income as a taxpayer for personal income taxation.
146094 - FREEDOM OF AMORTIZATION IN INVESTMENTS USING RENEWABLE ENERGYTaxpayers may freely amortize investments made in facilities intended for self-consumption of electrical energy , as well as those facilities for use thermal energy for own consumption , provided that they use energy from renewable sources and replace installations that use energy from non-renewable fossil sources and that are made available to the taxpayer from from October 20, 2022 and come into operation in 2023.
146095 - ENTITIES IN ATTRIBUTION OF TAXPAYING INCOME FROM THE ISIn general, entities under the income attribution regime are taxed by IRPF , however, the second Final Provision of Royal Decree Law 18/2022 modifies section 2 of article 6 of the LIS , in such a way that the entities under the income attribution regime to which section 12 of article 15 bis of the LIS is applicable ##4##will be taxed by the Corporate Tax .
146093 - TAX MANAGEMENT. INAPPROPRIATE ACCOUNTING INCOMEWhen an accounting entry has been made in error you cannot resort to the reformulation of the annual accounts that have already been approved and whose challenge period has elapsed, in order to correct the accounting result and calculate the tax base in the Corporate Tax with the purpose of requesting the rectification of its self-assessment and the return of undue income.