News published in INFORMA 2024
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147377 - TEMPORARY IMPUTATION. RETURN BY THE TAX ADMINISTRATION OF A TAXThe refund of a tax made by the tax administration must be allocated to the IS tax base for the year in which the tax occurred payment of the tax in question.
147378 - AVERAGE WORKFORCE CALCULATION: WORKERS AT ERTEThe ERTE derived from the situations provided for in Royal Decree-Law 8/2020 determine, for the purposes of calculating the average workforce provided for in article 38 of the LIS, that The part of the employment contract that is temporarily suspended is not counted.
147379 - PARTIALLY EXEMPT ENTITIES. POSSIBILITY OF PARTIAL REINVESTMENT OF PRODUCT OBTAINEDSo that income that is evidenced in the onerous transmission of elements related to the realization of the object or specific purpose by partially exempt entities is exempt ##2##, it will be necessary for the total obtained to be allocated to new related investments without the rule providing for the possibility of partial reinvestments.