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News published in INFORMA 2021

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New features introduced in the INFORMA programme during DECEMBER

144016-COMPENSACIÓN OF NEGATIVE TAX BASES. Temporary SELF-ASSESSMENT

Taxpayers have the right to offset negative taxable income with the positive incomes of the following tax periods, even if the self-assessment is filed in an extemporaneous manner.

144018-PRODUCTOR FOREIGN CITEMARRIC: Production FINANCING DEFAULT

If the producer does not have the right to apply the deductions regulated in article 36,1 and 36,3 of the LIS as they are not a IS taxpayer, they will not be able to transfer these deductions to the investor.