News published in INFORMA 2019
Skip information indexNew features introduced in the INFORMA programme during DECEMBER
142106-DEDUCTIBLE EXPENSES. COLLECTIVE PENSION INSURANCE FOR WORKING MEMBERSThe amounts paid by an entity for the establishment of a collective pension insurance, taxed to the working partners as compensation in kind, will be considered a tax-deductible expense in the corporate income tax base in the tax period in which said taxation occurs.
142105-EXEMPTION ON INCOME DERIVED FROM THE TRANSFER OF SECURITIES REPRESENTING THE EQUITY OF RESIDENT ENTITIES. DISTRIBUTION OF PROFITS OBTAINED FROM TRANSFER OF SHAREHOLDERSProvided that all the requirements established in article 21 of the LIS are met, the entity may apply the exemption on the income obtained as a result of the transfer of its participation without the subsequent distribution among its partners of the profit obtained in the transfer preventing the application of the exemption.