New features published in INFORMA 2026
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148509 - BASQUE COUNTRY: TAX ACCELERATION FOR TAX PERIODS BEGINNING ON OR AFTER 1-1-2026Effective January 1, 2026, this responsibility will fall exclusively to the Provincial Councils. the collection of Corporation Tax from taxpayers who have their tax domicile in the Basque Country and its volume of operations in the previous year had not exceeded 12 million euros (raising the previous threshold of 10 million euros).
148519 - SPECIAL TAX REGIME FOR COOPERATIVE SOCIETIES. OBLIGATION TO MAINTAIN SEPARATE ACCOUNTING FOR COOPERATIVE AND NON-COOPERATIVE RESULTSHe failure to comply with the separate accounting obligation The failure of cooperative and non-cooperative results is the cause of the loss of the status of a fiscally protected cooperative, which in turn determines the tax payment at the general rate of all of its results.
148522 - LEVELING RESERVE: ERD TO DISPOSITION OF THE TAXPAYERThe reduction in the taxable base derived from the allocation of The equalization reserve, set out in article 105 of the LIS, is a right and not a tax option. of those regulated in article 119.3 of Law 58/2003, General Tax Law, because The tax law does not provide an alternative choice between different and mutually exclusive tax legal regimes..