News published in INFORMA 2024
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147404 - TAX REGIME OF COOPERATIVE ENTITIES. MANDATORY ALLOCATION TO THE EDUCATION AND PROMOTION FUNDThe allocation to the Training and Sustainability Fund with from non-cooperative surpluses is not considered a deductible expense in Corporate Tax.
147403 - DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS. DEDUCTION BASE: EXPENSES FOR SERVICES PROVIDED ABROADThe expense incurred in Spain , derived from the contract with Spanish suppliers, but which includes a service to be provided in foreign territory cannot be included in the deduction base provided for in article 36.1 of the LIS, as it does not meet the territorialization requirement.
147402 - EXPENSE PRESCRIBED FISCAL YEAR ACCOUNTED AFTER ACCRUAL PROVIDED THAT NO LOWER TAXATION IS DERIVEDIt is possible to deduct an expense that is accounted for in a tax period after the period in which it was incurred, provided that this does not result in lower taxation even though the year in which the expense in question was incurred has expired.
147401 - ADMINISTRATORS' REMUNERATION NOT PROVIDED FOR IN STATUTESThe expense for the remuneration of directors when such remuneration is not provided for in the entity's bylaws, if they have been accredited and accounted for , must be considered a deductible expense , without its lack of statutory provision per se causing it to lose this condition.