News published in the INFORMA programme 2019
Skip information indexNew features introduced in the INFORMA programme during DECEMBER
142106-DEDUCTIBLE EXPENSES.COLLECTIVE PENSION INSURANCE FOR WORKING PARTNERSThe amounts paid by an entity for the creation of a collective pension insurance policy, attributed for tax purposes to the working shareholders as remuneration in kind, will be considered as a tax-deductible expense in the taxable base of the IS in the tax period in which such imputation takes place.
142105-EXEMPTION ON INCOME DERIVED FROM THE TRANSFER OF SECURITIES REPRESENTING THE EQUITY OF RESIDENT ENTITIES.DISTRIBUTION OF PROFITS OBTAINED FROM THE TRANSFER OF SHARESProvided that all the requirements set out in Article 21 of the LIS are met, the entity may apply the exemption to income obtained as a result of the transfer of its holding without the subsequent distribution among its shareholders of the profit obtained from the transfer preventing the application of the exemption.