News published in INFORMA 2023
Skip information indexNews published in INFORMA during the month of MARCH
146454 - ENTITIES DEDICATED TO HOUSING LEASING. PROPERTIES LEASED AS OFFICES WITH CERTIFICATE OF HABITABILITYFor the purposes of calculating the value of the asset of an entity covered by the special regime capable of generating income that is entitled to the application of the bonus provided for in article 49.1 of the LIS Properties that are rented as offices should not be included, even if they have a certificate of habitability as a home.
146460 - PROVISION FOR DEPRECIATION OF STOCKS BASED ON EXPECTATIONSThe provision for inventory depreciation based on mere expectations of depreciation based on the age of the accountingly depreciated spare parts is not deductible.
146457 - SPECIAL REGIME FOR SMALL-SIZED ENTITIES. FREEDOM OF AMORTIZATION AS A TAX OPTIONThe tax benefit of freedom of amortization provided for small entities should be considered as an option and, therefore, The provisions of article 119.3 LGT apply to you.
146456 - MINIMUM TAXATION AND OPTION ARTICLE 39.3 LISAn entity that meets the requirements to generate the deduction regulated in article 36.2 LIS and the minimum taxation provided for in article 30 bis applies of the LIS , whether it will be possible to request payment of the deduction in the case of insufficient quota, in accordance with article 39.3 of the LIS , although the provisions of article 30 bis of the LIS must apply.
146455 - MINIMUM TAXATION AND OPTION ARTICLE 39.2 LISIn the cases of minimum liquid quota, once this is determined, in accordance with the provisions of article 30 bis of the LIS , the entity will apply the pending amount of the deduction generated in accordance with the provisions of article 35 of the LIS , once the indicated discount has been applied, and will request the Tax Administration to pay the amount that could not be deducted due to insufficient quota in the terms and conditions indicated in article 39.2 of the LIS .