New features published in INFORMA 2026

News published in INFORMA during the month of July

Until December 30, 2024, With the wording of article 29.2 of the LIS in force at that time, protected or specially protected cooperatives they could not applyr the 15 percent tax rate foreseen for newly created entities, whether they are protected or specially protected, since otherwise the tax incentive contained in article 33.2 a) of Law 20/1990, of December 19, on the Tax Regime of Cooperatives (LRFC) would be empty of content.

In the event of tax refund receivable by the entity as a result of improperly made payments, the income, corresponding, You must register, from an accounting and tax perspective, at the time such returns become due.

In the event that the falsity of an oil painting attributed to Goya is proven, if it is found recorded within the stocks of the entity, will determine an irreversible loss of characterThis loss being considered for tax purposes deductible for the purposes of Corporation Tax.

Yeah a holding company fulfills the requirement that the INCN is less than 1 million euros, the maximum reduction limit, through capitalization reserve, It will be 25 percent of the taxable base prior positive, under the terms provided for in article 25.1 of the LIS.

Laboratory rental expenses They would only form part of the deduction base for technological innovation if they are directly related with technological innovation activity, effectively applied to the performance thereof, duly individualized by projects and that correspond to the defined concepts in letter b) of section 2 of article 35 of the LIS.

A production that has not been filmed in its entirety in any of the co-official languages ​​other than Spanish will be considered of difficult audiovisual work and will not be able to apply the 80 percent limit of aid intensity referred to in letter c”) of article 36.1 of the LIS.