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News published in INFORMA 2021

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New features introduced in the INFORMA programme during DECEMBER

144016-OFFSETTING TAX LOSSES.LATE SELF-ASSESSMENT

Taxpayers 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 DEDUCTION

If 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.