News published in INFORMA 2019Skip information index
New features introduced in the INFORMA programme during DECEMBER142106-DEDUCTIBLE EXPENSES. COLLECTIVE PENSION INSURANCE IN FAVOR OF WORKING MEMBERS
The amounts paid by an entity for the constitution of a collective pension insurance, tax-imputed to the working partners as remuneration in kind, will be considered a tax-deductible expense in the IS tax base in the tax period in which said imputation occurs. .142105-EXEMPTION ON INCOME DERIVED FROM THE TRANSMISSION OF SECURITIES REPRESENTATIVE OF THE OWN FUNDS OF RESIDENT ENTITIES. DISTRIBUTION OF PROFITS OBTAINED IN TRANSMISSION OF PARTICIPATION
Provided 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 benefit obtained in the transfer preventing the application of the exemption.