News published in INFORMA 2023
Skip information indexNews published in INFORMA during the month of OCTOBER
147214 - DEDUCIBILITY OF LOSSES DUE TO CAPITAL REDUCTION IN PARTICIPATE ENTITYThe capital reduction to compensate for losses, carried out by an entity, does not originate , at the headquarters of the entity that holds its participation, no loss, neither accounting nor tax, that can be computed in determining the tax base for the period in which the aforementioned operation was carried out.
147213 - DEDUCTION FOR INVESTMENTS IN LIVE PERFORMING AND MUSICAL ARTS SHOWS. EXPENSES THAT ARE NOT INCLUDED IN THE BASE OF THE DEDUCTIONThey are not considered as direct costs of an artistic, technical or promotional nature, among others, the commissions paid to sales channels for ticket management.
147212 - DEDUCTION FOR INVESTMENTS IN LIVE PERFORMING AND MUSICAL ARTS SHOWS. EXPENSES INCLUDED IN THE BASE OF THE DEDUCTIONThe expenses corresponding to the copyright generated with each live show and others # may ##1## be part of the basis of the deduction, among others expenses directly related to each of the shows.
147218 - ARTICLE 45 RIS: CONCEPT TOTAL COST OF PRODUCTIONFor the purposes of applying the limit set out in letter b) of article 45 of RIS to the deduction provided for in section 2 of article 36 of the LIS , the minimum cost of 2 million euros refers to the global budget of the production , including both the costs incurred in Spanish territory and in abroad.
147215 - SPECIAL FISCAL REGIME OF THE CANARY ISLANDS. DEDUCTION APPLICABLE TO TAXPAYERS WHO PARTICIPATE IN THE FINANCING OF CANARY PRODUCTIONTo the extent that the producing entity is entitled to the application of the increased deduction percentages, in accordance with the special Canarian tax regulations, the taxpayer who participates in the financing may apply the deduction generated by the producing entity, determining its amount under the same conditions that would have been applied to the producer.