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News published in INFORMA 2021

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New features introduced in the INFORMA programme during APRIL

143162- TAX INCENTIVES FOR SMALL ENTITIES. RESERVE FOR LEVELLING OF TAXABLE BASE. AVAILABILITY OF THE LEVELING RESERVE ENDOWED

The equalization reserve is not available until the tax period in which the addition of the reduced amounts to the tax base occurs.

143164- TAXABLE BASE. CAPITALIZATION RESERVE. ENDOWMENT IN SUCCESSIVE YEARS: ORDER OF APPLICATION

When in a fiscal year there are reductions to the tax base due to a capitalization reserve pending application and in addition to the fiscal year itself, the order in which both reductions are applied will be the following: first the reduction generated in the tax period itself is applied and, if it is less than 10% of the previous tax base of that tax period, the reduction generated in a previous tax period may be applied until reaching the aforementioned limit.

143165-DEDUCTIONS TO ENCOURAGE THE PERFORMANCE OF CERTAIN ACTIVITIES. DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS. COMMERCIAL EXPLOITATION ON INTERNET PLATFORMS UNTIL 31-1-21

Royal Decree-Law 17/2020 modifies the definition of cinematographic productions and allows that until August 31, 2020, later extended to January 31, 2021 by Order CUD / 807/2020, they are also considered a commercial release of a film, without it losing its status as a cinematographic film, being applicable the deduction of article 36 section 1 of the LIS 27/2014, of November 27, which is carried out through television and platforms that offer streaming content.