News published in INFORMA 2023

News published in INFORMA during the month of MARCH

In the cases of minimum net quota, once this has been 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 .

An entity that meets the requirements to generate the deduction regulated in article 36.2 LIS and is subject to the minimum taxation provided for in article 30 bis of the LIS , it will be possible to request payment of the deduction in the event of insufficient quota, in accordance with article 39.3 of the LIS , although it must apply the provisions of article 30 bis of the LIS .

The tax benefit of the freedom of amortization provided for small entities should be considered as an option and, therefore, the provisions of article 119.3 LGT apply to it.

The allocation to the provision for depreciation of inventories based on mere expectations of depreciation based on the age of the accountingly depreciated spare parts is not deductible.

For the purposes of calculating the value of the asset of an entity under the special regime that is likely to generate 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.