News published in INFORMA 2025
Skip information indexNews published in INFORMA in April
148346 - EXEMPT INCOME. ECO-REGIME AID TAX PERIOD STARTING FROM 1-1-23When the tax period coincides with the calendar year, the tax exemption, introduced in DA 3 of the LIS by RD-Law 4/2023, for the receipt of aid to regimes in favor of the climate and the environment (eco-regimes), must be applied, in the tax period starting from January 1, 2023 and in the following ones.
148347 - DEDUCTION FOR DONATIONS, REGULATED IN ARTICLE 20 OF LAW 49/2002, GENERATED BEFORE 1-1-2024The type of deduction and limit that will be applied are indicated, in the corresponding IS to the period 2024, in the case of deductions that have been generated in tax periods starting before January 1, 2024, and that were pending application on that date.
148348 - NON-DEDUCTIBLE EXPENSE: CASH WITHDRAWAL FROM CHECKING ACCOUNTAn entity that proceeds to withdraw a significant amount of cash, finds it impossible to find any bank that will accept the deposit of these funds, or to make any cash payment for an amount exceeding one thousand euros, in no case will the amount withdrawn in cash be considered a tax-deductible expense in the Corporate Income Tax.