News published in INFORMA 2021
Skip information indexNew features introduced in the INFORMA programme during DECEMBER
144016-OFFSETTING TAX LOSSES.LATE SELF-ASSESSMENTTaxpayers have the right to offset tax losses against taxable income in subsequent tax periods, even if the self-assessment is submitted late.
144018-FOREIGN FILM PRODUCER:PRODUCTION FINANCIER DEDUCTIONIf the producer is not entitled to apply the deductions regulated in Article 36.1 and 36.3 of the LIS because he is not a taxpayer of the IS he cannot pass these deductions on to the investor.