News published in INFORMA 2023
Skip information indexNews published in INFORMA during the month of AUGUST
146920 - OBLIGATION TO DECLARE. INACTIVE COMPENSATION JOINTA Compensation Board is a taxable subject of IS , and as long as it is not for profit it will be The partially exempt entity regime applies. Therefore, will have the obligation to present the IS declaration unless it is in the case provided for in the third section of article 124 of the LIS .
146952 - DEDUCTIBLE EXPENSES. DEDUCIBILITY REMUNERATION OF ADMINISTRATOR, SOLE PARTNER, WITHOUT GENERAL MEETING APPROVALIf the remuneration received by the administrator of the entity, sole partner, is accounted for, accredited and provided for in the company's statutes, provided that the manner and amount of payment can be deduced from the statutes. such remuneration, will be tax deductible, even if they have not been approved by the General Meeting of Shareholders.
146817 - REDUCED TAX RATE FOR NEWLY CREATION ENTITIES. TEMPORAL SCOPEThe reduced tax rate that can be applied by newly created entities that carry out economic activities, is only applicable in the first tax period in which the tax base is positive and in the following tax period , regardless of whether the tax base is positive or negative in this period.
146919 - LIMIT FOR NEGATIVE COMPENSATION IN BANKRUPTCY LIQUIDATION PERIODIn the event that the liquidation process extends over several tax periods, it should be understood that the limitation on the compensation of negative tax bases should not apply to the entity in relation to the income generated in the bankruptcy liquidation period.
146818 - DEDUCTIBLE EXPENSES. BENEFITS FOR BUSINESS LIABILITY IN WORK ACCIDENTA company will not be able to deduct for tax purposes the expense corresponding to a surcharge for a lack related to safety measures at work , however, the total permanent disability pension, and disability benefits temporarily, they will be considered tax-deductible expenses.