New features published in INFORMA 2026

News published in INFORMA in June

The compensation received by the termination of a financial agency agreement will be considered income for the fiscal year and will form part of the taxable base of the Corporate Income Tax of the tax period in which it occurred.

For tax purposes, the following shall apply to value the assets received under a legacy at their market value and integrate said value into the taxable base of the IS of the tax period in which the operation is carried out.

If a PPA contract It is classified and recorded in the accounts as financial derivative instrument for hedging risk, the financial income and expenses derived from it They should not be subject to the limitation provided for in Article 16 of the LIS as it does not stem from business debt.

A newly created commercial company whose The capital is entirely owned by the Valencian Regional Governmentand consequently it exercises the control over the entity within the meaning of Article 42 of the Commercial Code, may not apply the tax rate reduced established for newly created entities.

The stage space rental expenses in which a live show is exhibited These are not direct costs of an artistic nature.technical and promotional.