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News published in INFORMA 2021

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New features introduced in the INFORMA programme during DECEMBER

144018-FOREIGN FILM PRODUCER: DEDUCTION FINANCING PRODUCTION

If producer does not have the right 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 will not be able to transfer said deductions to the investor.

144016-COMPENSATION OF NEGATIVE TAX BASES. LATE SELF-ASSESSMENT

Taxpayers have the right to offset negative tax bases positive income from subsequent tax periods even if the self-assessment is submitted late.