New features published in INFORMA 2026

New items published in the INFORMA programme during May

It is possible to apply the depreciation coefficients established for industrial buildings, according to the official tables, to buildings intended for tourist exploitation under the holiday housing regime.

It should be noted that the requirement set out in article 25.1.b) of the LIS is met if a is duly recorded in the accounts capitalization reserve allocated in previous years and already available, because the maintenance period for the same has expired, whose amount is sufficient to cover the reduction that is intended to be applied in a subsequent year.

In the event that the Satisfied price through the acquisition of own shares exceeded the aggregate amount of the nominal value and the associated issue premium to said actions, This excess could be described as a distribution of reserves generated by the entity, in which case this movement must be counted as a reduction of equity at year-end.

An entity's investment, consisting of acquiring a new machine that improves its production process, a technological innovation activity cannot be understood that generates the right to the deduction regulated in article 35.2 of the LIS because they involve investments in elements that are part of its production process, even though these elements may represent a technological improvement of the same.

The following applies: tax deduction for job creation for workers with disabilities, in the case of companies under the legal regime of special employment center, to which Royal Legislative Decree 1/2013 refers.

To determine the deduction base, of article 18 of Law 49/2002, the book value will be the net amount by which the inventories are recorded in the balance sheet once discounting the appropriate valuation adjustments.