News published in INFORMA 2024
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147439 - TAXPAYERS. GROUP OF COMPANIES FOR PERTES PROJECTSThe Groups created under Order ICT/1466/2021, with 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 LIENThe 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 the determination of the corporate income tax base.
147441 - TEMPORARY LIEN ON FINANCIAL ENTITIES AND ESTABLISHMENTSThe expense for the tax on credit institutions and credit financial 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 tax base of the Corporate Tax.
147442 - TAXPAYER INVESTOR PARTNER OF PRODUCING ENTITYIf a financing agreement is signed with partners of the producing entity that hold more than 25 percent participation, there would be a link between partner and company, and the investor taxpayer could not apply the deduction of article 36.1 of the LIS generated by the producing entity.