News published in INFORMA 2025
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148413 - NON-DEDUCTIBLE EXPENSES. VEHICLE USED EXCLUSIVELY BY NON-WORKING PARTNERThe Expenses arising from the purchase of a vehicle that is exclusively used by the sole shareholder without an employment relationship with society, would be considered as remuneration of equity and, consequently, would not be considered tax deductible.
148414 - CAPITALIZATION RESERVE. INCREASE IN OWN FUNDS: TERM TRANSACTIONSHe increase in equity that an entity registers in the year in which the transaction occurs sale with deferred price It will be determined in accordance with the terms of section 2 of article 25 of the LIS, regardless of the tax criterion used for the temporary allocation of income and expenses.