News published in INFORMA 2024
Skip information indexNews published in INFORMA in January
147273 - TYPE OF LIEN ON NEWLY CREATION COOPERATIVE ENTITIESProtected or specially protected cooperatives are taxed in the IS at a tax rate different from the general one and will not be able to enjoy , even for extra-cooperative results, of the 15 percent tax rate that could be applicable in accordance with the provisions of section 1 of article 29 of the LIS .
147277 - NO WITHHOLDING IN TRANSFER OF DEDUCTION ARTICLE 39.7 LIS TO THE FINANCERTo the extent that the producer does not satisfy or pay any income to the financier is not obliged to withhold or deposit on account with respect to the amount that corresponds to the deduction applied by the financier.
147275 - AMOUNT OF THE DEDUCTION FOR DONATIONS MADE IN FAVOR OF THE ENTITIES BENEFICIARY OF THE PATRONAGE FROM JANUARY 1, 2024With effects from January 1, 2024 , percentage of deduction applicable in the IS , in the case of a donor or legal entity contributor, which goes from 35 to 40 percent .
147274 - FREEDOM AMORTIZATION OF INVESTMENTS FOR SELF-CONSUMPTION ELECTRICAL ENERGY IN 2024possibility for taxpayers of IS to be able to freely amortize investments made in facilities intended for self-consumption is extended in 2024 ##1## of electrical energy , as well as those installations for thermal use for own consumption.