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 charged to extra-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 contracting with Spanish suppliers, but that includes a service that will be provided in foreign territory It cannot be included in the deduction base provided for in article 36.1 of the LIS, because it does not meet the territorialization requirement.
147402 - EXPENSE FOR THE PRESCRIBED YEAR ACCOUNTED AFTER ACCRUAL AS LONG AS A LOWER TAXATION IS NOT DERIVEDIt is possible to deduct an expense accounted for in a tax period subsequent to that in which it accrued, provided that it does not result in lower taxation despite the fact that the year in which that the aforementioned expense accrued was prescribed.
147401 - DIRECTOR REMUNERATION NOT PROVIDED FOR IN THE STATUTESThe expense for remuneration to administrators when such remuneration is not provided for in the entity's statutes, if they have been credited and accounted for , must be considered deductible expense , without its lack of statutory provision per se causing it to lose this condition.