News published in INFORMA 2023
Skip information indexNews published in INFORMA during the month of FEBRUARY
146423 - CAPITALIZATION RESERVE. LACK OF DEPOSIT OF ANNUAL ACCOUNTS IN THE COMMERCIAL REGISTERAn 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. ##2##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 .
146420 - DEDUCTION FOR EXPENSES ON FOREIGN PRODUCTIONS. FILING TOTALLY OR PARTLY OUTSIDE OF SPAINThe expenses derived from the hiring of actors , with tax residence in Spain or in a member state of the European Economic Area, corresponding to work partially provided in Spain and partially abroad may be included in the base of the deduction in that part of them that correspond to the service performed in Spanish territory.
146444 - REDUCED LIEN RATE: ACTIVITY ACTUALLY CARRIED OUTWhen a newly created entity is registered in a heading other than the heading in which the partner and sole administrator was registered, it must be , for the application or not of the reduced tax rate, to the economic activity actually carried out by each of them.
146419 - DEDUCTION FOR EXPENSES ON FOREIGN PRODUCTIONS: REALITY SHOWThe production of a reality show, whose broadcast would be done through a series of serial chapters that would allow the preparation of a physical support prior to its serial industrial production, would be suitable to generate the deduction of article 36.2 of the LIS .
146446 - CAPITALIZATION RESERVE. MODIFICATION OF TAX PERIOD. PERIOD LESS THAN TWELVE MONTHSTo determine the increase in own funds for the year corresponding to the period between January 1, 2021 and October 31 , the positive difference between the own funds at the end of the year will be calculated ( as of October 31), not including the results of said year, and the own funds at the beginning of the year (as of January 1), not including the results of the previous year, coinciding with the calendar year.