News published in INFORMA 2021Skip information index
New features introduced in the INFORMA programme during DECEMBER144016-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.