New features published in INFORMA 2026

News published in INFORMA in September

The group condition, within the meaning of Article 42 of the Commercial Code, It is analyzed in the first tax period in which the taxable base is positive and in the immediately following one, for the purposes of applying the tax rate for newly created entities provided for in article 29.1 of the LIS.

The rule of amortization by shifts, provided for in Article 4.2 of the IS Regulation, will not be applicable with respect to those elements whose continued availability is inherent to the provision of the hotel service itself, Nor will the application proceed with respect to those elements that, due to its technical nature, must be used continuously.

The rule of amortization by shifts may be applicable with respect to the elements related to an activity carried out in establishments with extended hours or with continuous provision of services, provided that it is specific heritage elements, properly identified, whose effective daily use occurs in more than one normal work shift, and be different from those whose continued functioning derives from their own nature, destination or the inherent characteristics of the service provided.

The part of freely available reserves resulting from the reclassification of the revaluation reserve, that corresponds to the accounting revaluations resulting from the heritage elements subject of update, with respect to which the legal restriction on its distribution has disappearedbecause they are fully amortized or have been transferred or written off from the balance sheet, This will result in a higher amount of equity at the end of the financial year.

It is possible that an entity, which expands its corporate purpose, offset negative tax bases from previous exercises, with the benefits of a new activity.

For tax periods beginning on or after January 1, 2026, The bonus percentage is increased by ten percentage points. provided for in the case of income obtained in Ceuta or Melilla, by entities that operate effectively and materially in said territories, raising it from 50 to 60 percent.

For tax periods beginning on or after January 1, 2026, Income obtained in Ceuta and Melilla will be presumed.For the purposes of applying the bonus, those corresponding to the entities that operate effectively and materially there, and that have at least one fixed place of business in those territories, up to a limit of 60,000 euros per person employed under a full-time employment contract who performs their duties in Ceuta or Melilla (previously 50,000 euros), with a total maximum limit of 1,200,000 euros (previously 400,000 euros).

It is not possible to apply it in a subsequent exercise. deductions through job creation for workers with disabilities generated in previous years when they were not recorded in self-assessments of the exercises in which they were generated.

A taxpayer who participates in the funding of the production of a live show by a foundation, provided that it complies with the conditions and terms established in article 39.7 of the LIS, you will be able to apply the deduction generated by the producing foundation, with the conditions provided for in article 36.3 of the LIS.