News published in INFORMA 2023
Skip information indexNews published in INFORMA during the month of JANUARY
146385 - DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS, AUDIOVISUAL SERIES. DEDUCTION LIMIT FOR SPANISH PRODUCTIONS FROM 1-1-2023With effect for tax periods beginning on or after January 1, 2023, the deduction for investments in Spanish productions of feature films and short films and audiovisual fiction, animation or documentary series, that allow the preparation of a physical support prior to serial industrial production may not exceed 20 million euros (previously 10 million euros). In the case of audiovisual series, the deduction will be determined per episode and the previous limit will be 10 million euros for each episode produced.
146374 - MICROENTERPRISE LIEN TYPE AS OF JANUARY 1, 2023With effect for tax periods beginning on or after 1 January 2023, a reduced tax rate of 23% is introduced for entities whose net amount of of business of the immediately preceding tax period is less than 1 million euros.
146387 - DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS, AUDIOVISUAL SERIES. CREATIVE STAFF EXPENSE LIMIT FROM 1-1-2023With effect for tax periods that begin on or after January 1, 2023, the limit of 100,000 euros per person for the expenses of creative personnel is eliminated in the deduction to which employees are entitled. producers registered in the Administrative Registry of Cinematographic and Audiovisual Companies of the Institute of Cinematography and Audiovisual Arts for expenses incurred in Spanish territory.
146386- DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS, AUDIOVISUAL SERIES. FOREIGN PRODUCTION DEDUCTION LIMIT FROM 1-1-2023Producers registered in the Administrative Registry of Cinematographic and Audiovisual Companies of the Institute of Cinematography and Audiovisual Arts that are responsible for the execution of a foreign production of feature films or audiovisual works that allow the preparation of a physical support prior to their production. serial industrial production, will be entitled to the deduction provided for in section 2 of article 36 of Law 27/2014 for expenses incurred in Spanish territory, this deduction may not exceed 20 million euros (previously 10 million euros) for each production made. In the case of audiovisual series, the deduction will be determined per episode and the previous limit will be 10 million euros for each episode produced.
146381 - CANARY SPECIAL AREA. OBLIGATION OF INFORMATIONAs of January 1, 2023 , taxpayers who carry out the goods trade operations referred to in letter a) of section 1 of article 44 of Law 19/1994 , must subscribe quarterly informative declaration of operations with goods carried out outside the Canary Islands Special Zone where the origin and destination of the merchandise, the type of merchandise, quantity and other information will be stated. required, in accordance with the Union customs code and other applicable regulations. They must also keep a record of the corresponding customs documentation.
146377 - FREEDOM OF AMORTIZATION IN INVESTMENTS IN NEW VEHICLESInvestments in new vehicles FCV , FCHV , BEV , REEV or PHEV assigned to economic activities and that come into operation in the tax periods that begin in the years 2023, 2024 and 2025 , may be amortized based on the coefficient resulting from multiplying by 2 the maximum linear amortization coefficient provided for in the officially approved amortization tables.