Skip to main content

News published in INFORMA 2021

Skip information index

New features introduced in the INFORMA programme during APRIL

143162- TAX INCENTIVES FOR SMALL ENTITIES. TAX BASES LEVELING RESERVE. AVAILABILITY OF THE EQUIPPED LEVELING RESERVE

The equalization reserve is unavailable until the tax period in which the reduced amounts are added to the tax base.

143164- TAX BASE. CAPITALIZATION RESERVE. ALLOCATION IN SUCCESSIVE YEARS: ORDER OF APPLICATION

When in a year there are reductions to the tax base due to capitalization reserve pending to be applied and in addition to the year itself, the order in which both reductions are applied will be as follows, first the reduction generated in the tax period itself is applied and, if the same is less than 10% of the previous tax base for that tax period, the reduction generated in a previous tax period can be applied until the aforementioned limit is reached.

143165-DEDUCTIONS TO INCENTIVE THE CARRYING OUT 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 film productions and allows until August 31, 2020, later extended to January 31, 2021 by Order CUD/807/2020, to also be considered a commercial premiere of a film. , without losing its status as a cinematographic film, the deduction of article 36 section 1 of the LIS 27/2014, of November 27, being applicable, which is carried out through of television and platforms that offer streaming content.