New features published in INFORMA 2026

News published in INFORMA in February

For the application of The tax incentive for accelerated depreciation of an electric vehicle requires that the investment be made in new components., understanding as such, according to the traditional sense of the term, those elements that are used or put into working order for the first time.

The capital gains realized on the occasion of the donation of a property to a City Council, determined by the difference between the market value of the donated apartment and its tax value, will be exempt from Corporation Tax.

In the income received from a court as a result of the obligation to compensate a professional association for civil liability, its link to the economic activity carried out by the entityTherefore, said income will be subject to, and not exempt from, corporate income tax.

If in a For the prescribed period, a non-deductible tax provision was established for accounting and tax purposes., must be given tax revenue corresponding to its accounting reversalsince the opposite would imply a deregulation not intended by the rule.