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News published in INFORMA 2024

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New items published in the INFORMA programme during March

147377 - TEMPORARY IMPUTATION. REFUND BY THE TAX ADMINISTRATION OF A TAX

The refund of a tax made by the tax administration must be imputed to the IS taxable base of the year in which the payment of the tax in question occurred.

147378 - AVERAGE WORKFORCE CALCULATION: WORKERS IN ERTE

The ERTEs 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 computed.

147379 - PARTIALLY EXEMPT ENTITIES. POSSIBILITY OF PARTIAL REINVESTMENT OF PRODUCT OBTAINED

In order for the income that is revealed in the onerous transfer elements affected by the realization of the object or the specific purpose by partially exempt entities to be exempt, it will be that the total obtained be destined to new related investments without the rule foreseeing the possibility of partial reinvestments.