News published in INFORMA 2022
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146044 - COMPUTABLE INCOME. FINANCING RATING RECEIVED BY FILM PRODUCERA company that carries out a cinematographic project and that receives the funds from another taxpayer that participates in the financing , will account for the operation by applying by analogy the criteria for the recognition of subsidies, and the treatment indicated to accounting effects, will be the one assumed from the point of view of Corporate Tax, in accordance with the provisions of article 10.3 of the LIS .
146061 - DEDUCTION FOR SPANISH FILM PRODUCTIONS. EXPENSES MADE IN SPANISH TERRITORYFor the purposes of compliance with the requirement of territorialization of the expense required by article 36.1 of the LIS , it will be understood that the expenses have been incurred in the Spanish territory when the services that originate said expenses are actually provided in Spain, the nationality of the actors being irrelevant to understand that the territorialization requirement has been fulfilled.
146060 - DEDUCTION FOR SPANISH FILM PRODUCTIONS. DETERMINATION OF TOTAL PRODUCTION COSTTo determine the total cost of production that is part of the basis of the deduction regulated in article 36.1 of the LIS the provisions of accounting regulations will be followed. ##2##, without introducing in this case the LIS any correction.
146063 - DEDUCTIBLE EXPENSES. EXPENSE OF LEGAL ADDRESS PENDING FINALITY OF JUDGMENTThe expense incurred by the provision of legal direction services is considered tax deductible and must be integrated into the taxable base of the Tax corresponding to financial year in which it has been accrued in accordance with the applicable accounting regulations, regardless of whether the judgment under dispute is not final.