News published in INFORMA 2024
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147273 - TAX TYPE FOR NEWLY CREATED COOPERATIVE ENTITIESProtected or specially protected cooperatives are taxed in the IS at a different tax rate than the general one and may not enjoy , even for non-cooperative results, the 15 percent tax rate that may be applicable in accordance with the provisions of section 1 of article 29 of the LIS .
147277 - NO RETENTION IN TRANSFER DEDUCTION ARTICLE 39.7 LIS TO THE FINANCIERTo the extent that the producer does not satisfy or pay any income to the financier he is not obligated to make any withholding or payment on account with respect to the amount corresponding to the deduction applied by the financier.
147275 - AMOUNT OF THE DEDUCTION FOR DONATIONS MADE IN FAVOR OF THE BENEFICIARIES OF PATRONAGE AS OF JANUARY 1, 2024With effect from January 1, 2024 , ## the deduction percentage applicable to the rate is increased the case of a donor or legal entity contributor, which goes from 35 to 40 percent .
147274 - FREEDOM TO AMORTIZE INVESTMENTS FOR ELECTRICAL ENERGY SELF-CONSUMPTION IN 2024The possibility for taxpayers to freely amortize investments made in facilities intended for self-consumption of electrical energy, as well as those facilities for thermal use for self-consumption is extended until 2024. 1