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News published in INFORMA 2025

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New items published in the INFORMA programme during May

148370 - EXPENSES THAT MAY BE PART OF THE BASE FOR THE DEDUCTION FOR TECHNOLOGICAL INNOVATION (IT)

Only the expenses included in letter b) of article 35.2 of the LIS must be taken into account when quantify the basis of the IT deduction.

148372 - TAX RATE APPLICABLE TO NEWLY CREATED ENTITIES. MOMENT THAT DETERMINES THE TYPE IN A COMMERCIAL GROUP

The negative requirement of not belonging to a business group, for the purposes of applying the reduced tax rate provided for newly created entities, must be met at the time of accrual corresponding to the tax period in which a positive tax base is obtained for the first time since incorporation and the following one.

148373 - SOCIETY IN FORMATION: PRESENTATION OF DEED BEFORE ACCRUAL

If in the IS accrual date the deed of incorporation has not been registered, even though it has been submitted in the Commercial Registry, the company in formation is not a taxpayer of IS and the income allocation regime must be applied to its partners.