News published in INFORMA 2023
Skip information indexNews published in INFORMA during the month of MAY
146523 - FINANCING COMPANIES DEDICATED TO THE ORGANIZATION AND PRODUCTION OF CONCERTS WITH DEFERRED PAYMENT MEANSAn investing entity in companies dedicated to the organization of concerts can make investments with means of payment with deferral of disbursement.
146522 - FINANCING COMPANIES DEDICATED TO THE ORGANIZATION AND PRODUCTION OF CONCERTS. INVESTMENT MADE IN DIFFERENT PRODUCTION PHASESThe taxpayer who participates in the financing may contribute the amounts to finance production costs at any phase of production, before or after the moment in which the producer incurs the aforementioned production costs, and until obtaining the certificate referred to in letter a) of section 3 of article 36 of the LIS .
146513 - EXEMPTION OF INCOME TRANSMISSION OF PARTICIPATIONS. ECONOMIC ACTIVITY: OBTAINING A GAME LICENSETo the extent that the activity carried out by the transferred entity has determined the existence of a management, on its own account, of means of production or human resources, its own or of third parties , with the purpose of intervening in the production or distribution of goods or services in the market, the transferring entity may apply the exemption of article 21 of the LIS .
146512 - TAXPAYERS. HEIR ENTITY BY VULGAR SUBSTITUTIONIf the established heir resigns and is commonly replaced by a commercial entity, in accordance with the provisions of article 3.2 of Law 29/1987, of December 18, on the Inheritance and Donation Tax (LISD), the increase in assets obtained by the entity , as it is a legal entity , will not be subject to the Inheritance and Donation Tax, but to the Corporate Tax .
146511 - AID TO REGIMES IN FAVOR OF CLIMATE AND THE ENVIRONMENTAid from the Community Agricultural Policy, in particular, aid to schemes in favor of climate and the environment, is not included in the tax base of Corporation Tax. (called ecoregimes).