News published in INFORMA 2018
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140427-TAXABLE BASE.CAPITALISATION RESERVE.DISTRIBUTION OF VOLUNTARY RESERVES WITHIN A TAX GROUPWhere a group of entities is taxed under the special tax consolidation regime, the capitalisation reserve shall refer to the tax group.The distribution of voluntary reserves to group entities does not imply a breach of the own funds maintenance requirement, provided that in each of the five maintenance years, and not only the reserve distribution year, the increase in own funds is maintained on a group basis.
140648-AMORTIZACIÓN.ELEMENTS USED IN SEVERAL SHIFTS.ACCOUNTING ENTRYItems in use for 16 hours a day, such as air-conditioning equipment, door and escalator machinery, transport trolleys, packaging, cutting, weighing, labelling machinery, ovens, computers, lighting, shelving, etc., may be depreciated on the basis of the coefficient resulting from the provisions of Article 4(2) of the RIS, although their deductibility is conditional on the amount resulting from applying the new depreciation coefficient being taken into account.
140426-TAXABLE EVENT.ECONOMIC ACTIVITY:PURCHASE AND SALE OF LAND UNDER CONSTRUCTIONThe mere intention or willingness to carry out a promotional activity does not imply its actual commencement.Simple preparatory actions or actions tending to start the effective development of the activity do not imply the material start of the activity either.Therefore, no economic activity has ever been carried out and consequently, the reduced rate of art. 29 LIS does not apply.