News published in INFORMA 2025

New items published in the INFORMA programme during November

When an entity is not part of a group, under the terms established in Article 42 of the Commercial Code, in the first tax period in which the taxable base was positive and in the immediately following one It could be considered a newly created entity that starts an economic activity.

In the event of spin-off of a branch of activity with immobilized elements affected by the RIB, The acquiring entity would assume compliance with the requirements derived from the tax incentives of the spun-off entity related to the assets it receives and, where applicable, the obligations relating to the pending materialization of the RIB and the maintenance of the elements in which said reserve has been materialized.

The expense arising from the accounting of a provision intended to cover any expenses that may arise from the dismissal of the employee, will be tax deductible, in the tax period corresponding to its accrual, regardless of whether the payment to the employee is made in the following tax period.

Regarding the compliance with the requirement to maintain the increase in own fundsA reasonable interpretation of the rule leads to the conclusion that, in each of the three-year termThe difference between equity at the end of the financial year, excluding the results of the same, and that at the beginning of the initial financial year, excluding the results of the previous financial year, must be equal to or greater than the increase in equity that caused the reduction.

If the form corresponding to the tax year has not been approved at the time the return must be filed, the taxpayer You may wait and submit the declaration within 25 calendar days following the date of entry into force of the rule that approves the new declaration model. NeverthelessYou may choose to file your tax return within 25 calendar days following the 6 months after the end of the tax period using the return form from the previous tax period.