News published in INFORMA 2023

News published in INFORMA during the month of FEBRUARY

To determine the increase in equity for the year corresponding to the period between January 1, 2021 and October 31 , the positive difference between equity at the end of the year (October 31), excluding the results of that year, and equity at the beginning of the year (January 1), excluding the results of the previous year, coinciding with the calendar year, will be calculated.

The production of a reality show, whose broadcast would be made through a series of serial chapters that would allow the creation of a physical medium prior to its serial industrial production, would be suitable to generate the deduction of article 36.2 of the LIS .

When a newly created entity is registered under a heading other than the heading under which the partner and sole administrator was registered, it will be necessary to be , for the application or not of the reduced tax rate, to the economic activity actually carried out by each of them.

Expenses arising from the hiring of actors , with tax residence in Spain or in a Member State of the European Economic Area, corresponding to work performed partially in Spain and partially abroad may be included in the deduction base in that part of them that correspond to the service performed in Spanish territory.

An entity may apply the reduction of the tax base by capitalization reserve to the extent that the requirements indicated in article 25 of the LIS are met, for which it is necessary to determine the own funds in accordance with the provisions of the accounting regulations on the items that compose them, without prejudice to those that must be excluded in accordance with the provisions of section 2 of article 25 of the LIS .