News published in INFORMA 2024
Skip information indexNew items published in the INFORMA programme during May
147425 - DEDUCTION OF SPANISH FILM PRODUCTIONS. FINANCING CONTRACT SIGNED AFTER PRODUCTION STARTEDFor the purposes of determining the deduction generated by the producer that may be applied by the financier all amounts contributed by the latter must be computed, from the signing of the financing contract to the date of obtaining the certificates provided for in article 36.1 a) of the LIS.
147422 - COMMON RULES FOR DEDUCTIONS CHAPTER IV OF TITLE VI OF THE LIS. INCREASED LIMIT OF DEDUCTIONS ARTICLE 39.1 LISThe increased limit of 50 percent , provided for in article 39.1 of the LIS, will be applied to all deductions provided for in Chapter IV of Title VI of the LIS that apply in a certain tax period.
147421 - TEMPORARY IMPUTATION. TAX ALLOCATION OF EXPENSES: ACCOUNTING ERRORThe expenses that have been erroneously allocated for accounting purposes to a tax period subsequent to that of accrual, must be allocated for tax purposes to the subsequent period in which the accounting allocation was made when a lower taxation than the that would have corresponded by application of the accrual imputation criterion.
147419 - CAPITALIZATION RESERVE. MAINTENANCE INCREASE OWN FUNDS: CAPITAL REDUCTIONThe capital reduction with return of contributions to partners should not be counted when determining compliance with the requirement to maintain the increase in funds own.
147420 - CAPITALIZATION RESERVE. COMPUTATION TERM FIVE YEARS MAINTENANCE INCREASE OWN FUNDSIn accordance with article 25.1 of the LIS, the amount of the increase in own funds must be maintained for a period of 5 years from the close of the tax period in which the corresponding reduction is made on a basis. ##1##, except for the existence of accounting losses in the entity.