News published in INFORMA 2022
Skip information indexNews published in INFORMA during the month of OCTOBER
146067 - PROFESSIONAL CIVIL COMPANY WITH COMMERCIAL ACCESSORY ACTIVITYA professional civil society, which meets the requirements of Law 2/2007, on professional companies, and which carries out the sale of real estate insurance as an accessory activity, is a taxpayer of Corporate Tax .
146077 - CAPITALIZATION RESERVE. INCREASES OWN FUNDS: DISTRIBUTION OF ACCUMULATED RESERVES PRIOR TO THE PROVISION OF THE CAPITALIZATION RESERVEIf in any of the years corresponding to the maintenance period of the 5-year increase in own funds, there is a decrease in the item of voluntary reserves, existing at the beginning of the year in which it is provided the capitalization reserve, as a consequence of the distribution of dividends charged to them, will mean a lower amount of own funds at the end of the year in which it occurs, for the purposes of determining the compliance with said requirement.
146068 - DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS. OBTAINING NATIONALITY CERTIFICATE AFTER COMPLETION OF WORKTo the extent that the completion of the film production and the application for the corresponding certificates is made before the conclusion of the fiscal year, the deduction generated may be applied by the producer in the self-assessment of the Corporate Tax for that year , although the notification of the granting of the certificates referred to in article 36.1. of the LIS occurs in the tax period following the completion of the work.
146069 - DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS. TRANSFER DEDUCTION GENERATED BEFORE FINANCING CONTRACTThe producer may transfer to the financier the deduction that has been generated since the date of signing the financing contract , for the disbursements made by the financier intended by the producer to cover production costs from said date. until obtaining the nationality certificate, and always with the limit resulting from multiplying by 1.20 the amount of the amounts disbursed by the financier.