News published in INFORMA 2023
Skip information indexNews published in INFORMA during the month of JULY
146596 - ACCELERATED AMORTIZATION OF INVESTMENTS IN NEW ELECTRIC VEHICLE CHARGING INFRASTRUCTURESWith effect from from June 30, 2023 the investments in new electric vehicle charging infrastructure may be amortized based on the coefficient resulting from multiplying the amortization coefficient by 2 maximum linear provided in the officially approved amortization tables.
146597 - ACCELERATED AMORTIZATION OF INVESTMENTS IN NEW ELECTRIC VEHICLE CHARGING INFRASTRUCTURES. REQUIREMENTSFor the application of accelerated amortization compliance with the following requirements will be required: Providing the required technical documentation and obtaining the electrical installation certificate .
146604 - SEPARATE AMORTIZATION OF COMPLEX PHOTOVOLTAIC INSTALLATIONWhen an asset is made up of parts that are separable by nature and have a different useful life, each of these parts must be amortized separately in accordance with the provisions of the applicable accounting regulations.
146605 - AMORTIZATION OF COMPLEX PHOTOVOLTAIC INSTALLATION: MAXIMUM AMORTIZATION PERIODA photovoltaic solar plant may be included within the Renewable plants of the amortization table of letter a) of section 1 of article 12 of the LIS, and the structure that will support the installation of photovoltaic panels could be considered included in the category of Other installations , whose maximum linear amortization coefficient is 10% and its maximum amortization period is 20 years.
146598 - DEDUCTION BASE FOR EXPENSES MADE IN THE PRODUCTION AND EXHIBITION OF LIVE SHOWS: AMOUNT SATISFIED PER CACHEThe deduction of article 36.3 of the LIS is configured around the expenses incurred in each tax period related to the development of certain activities. To determine the expenses that generate the right to deduction in each tax period it will be necessary to determine those who have such qualification from an accounting point of view in said periods .
146599 - DEDUCTION OF EXPENSES MADE IN THE PRODUCTION AND EXHIBITION OF LIVE SHOWS. RISK ASSUMPTION REQUIREMENT ACTIVITIES PRODUCTION SHOWSA musical group that receives a fixed amount , for its performances, does not generate the right to the deduction , provided for in article 36.3 of the LIS, to the extent that it does not assume the risk of the development of production and exhibition activities of the shows.