News published in INFORMA 2021
Skip information indexNew features introduced in the INFORMA programme during DECEMBER
144016-COMPENSATION OF NEGATIVE TAX BASES. EXTEMPORANEAN SELF-LIQUIDATIONTaxpayers have the right to offset negative tax bases with positive income from subsequent tax periods even when the self-assessment is submitted untimely.
144018-FOREIGN FILM PRODUCER: PRODUCTION FINANCING DEDUCTIONIf the producer does not have the right to apply the deductions regulated in articles 36.1 and 36.3 of the LIS because he is not a taxpayer of IS will not be able to transfer these deductions to the investor.