News published in INFORMA 2023
Skip information indexNews published in INFORMA during the month of DECEMBER
147249 - DEDUCTION FOR INVESTMENTS IN SPANISH FILM PRODUCTIONS. TRANSFER OF DEDUCTION BY AIE TO INVESTOR VIA ARTICLE 39.7 LISIt is possible that a AIE transfers , via article 39.7 of the LIS , the deduction generated by it to the financier in accordance with the conditions established in the financing contract to the extent that the requirements set forth in articles 36.1 and 39.7 of the LIS are met .
147253 - MINORATION DEDUCTION ARTICLE 36.1 LIS PARTIALLY TRANSFERRED VIA ARTICLE 39.7 LISWhen, after the completion of the work certain circumstances occur that imply a reduction of the deduction , must be reduced by , first of all, the deduction that would have been applied by the producer.
147250 - DEDUCTION FOR EXPENSES IN THE EXECUTION OF FOREIGN PRODUCTIONS. PRODUCTION WORK STARTED PRIOR TO 1-1-2023The wording given to article 36.2 of the LIS # applies to executions of foreign works completed or delivered after January 1, 2023 ##3##by the fifth Final Provision of Law 38/2022 , regardless of whether the start of production work occurs prior to said date.
147251 - DEDUCTION FOR EXPENSES IN THE EXECUTION OF FOREIGN PRODUCTIONS. SERIES BY SEASON: APPLICATION LIMIT 45 RIS AND MINIMUM EXPENSES ARTICLE 36 LISIn the case of seasonal series contracted each of them independently , for the purposes of determining the base of the deduction and the amount of the aforementioned deduction, as well as its maximum amount, will be at the cost of each episode , while for the purposes of computing the limits provided for in article 45 of the RIS will be at the total cost of each complete season of the series.
147248 - DEDUCTION FOR RESEARCH AND DEVELOPMENT ACTIVITIES. TYPE OF DEDUCTION FOR R&D ACTIVITY IN NEWLY CONSTITUTED AIEA newly established Economic Interest Grouping (AIE), which develops R&D activities , in the first year in which the application of the deduction applies, The percentage to be applied will be 42 percent since the average of the two previous years has a value of zero.