News published in INFORMA 2024
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147439 - TAXPAYERS. GROUPING OF COMPANIES FOR PERTEs PROJECTSThe Groups created under Order ICT/1466/2021, for the purpose of participating in PERTEs projects, do not fit into any of the assumptions provided for in section 1 of article 7 of the LIS, and thus will not be considered a taxpayer of Corporate Tax .
147440 - NON-DEDUCTIBLE EXPENSES: TEMPORARY ENERGY TAXThe expense for the energy tax planned on a temporary basis during the years 2023 and 2024 and its advance payment, will not be tax deductible for the purposes of determining the taxable base for Corporate Tax.
147441 - TEMPORARY LIEN ON FINANCIAL INSTITUTIONS AND ENTITIESThe expense for the tax on credit institutions and financial credit establishments planned on a temporary basis during the years 2023 and 2024 and its advance payment, will not be tax deductible for the purposes of determining the taxable base for Corporate Income Tax.
147442 - TAXPAYER INVESTOR PARTNER OF PRODUCING ENTITYIf a financing agreement is signed with partners of the producing entity who hold more than 25 percent of the participation, there would be a link between the partner and the company, and the investing taxpayer would not be able to apply the deduction of article 36.1 of the LIS generated by the producing entity.