News published in INFORMA 2024
Skip information indexNews published in INFORMA during the month of July
147459 - FREEDOM OF AMORTIZATION OF INVESTMENTS IN NEW VEHICLES FROM 1-1-2024With effect from January 1, 2024 the accelerated amortization system in force until now is replaced by a free amortization , provided that they are new investments that come into operation in the tax periods beginning in 2024 and 2025.
147460 - CAPITALIZATION RESERVE. REDUCTION OF THE TAX BASE FROM 1-1-2024The percentage of reduction in the tax base as a capitalization reserve, for tax periods beginning from January 1, 2024, will be 15 percent of the amount of the increase in its equity
147461 - CAPITALIZATION RESERVE. MAINTAINING THE INCREASE IN OWN FUNDS FROM 1-1-2024With effect for the tax periods beginning on or after January 1, 2024, the period for maintaining the increase in equity is reduced from 5 to 3 years from the close of the tax period to which the reduction corresponds.