News published in INFORMA 2023
Skip information indexNews published in INFORMA during the month of SEPTEMBER
147188 - CAPITALIZATION RESERVE. MAINTENANCE INCREASE OWN FUNDS: DECREASE IN RESERVES DUE TO ACCOUNTING ERRORThe charge to reserves made by an entity, motivated by the application of the provisions of the NRV 22 PGC , will mean a lower amount of own funds at the end of the year in which was carried out, for the purposes of determining compliance with the maintenance requirement of the increase in own funds.
147187 - TYPE OF LIEN. EMERGING COMPANIESEntities that have the status of emerging company are taxed at the rate of 15% in the first tax period in which, having said status, the tax base is positive, and in the following three , as long as they maintain this condition.
147189 - CAPITALIZATION RESERVE. PARTIAL NON-COMPLIANCE MAINTENANCE INCREASE OF OWN FUNDSThe failure to comply with the requirement provided for in article 25.1.a) of the LIS will give rise to the regularization of the unduly reduced amounts . For these purposes, an unduly reduced amount is understood to be the amount of the capitalization reserve applied that corresponds to the amount of the increase in own funds with respect to which the maintenance requirement has been breached.
147186 - NON-DEDUCTIBLE EXPENSES. SURCHARGE FOR LATE DECLARATION NOT PAID BY THE COMPANYThe surcharges for late declaration are not deductible in the IS , if the entity deducted the expense for accounting purposes, an adjustment must be made positive extra-accounting in the tax period in which the accounting record took place.