News published in INFORMA 2018
Skip information indexNew features introduced in the INFORMA programme during DECEMBER
141136-FRATIONAL PAYMENTS. CANARY SHIPPING COMPANIESWith effects for the tax periods that begin on or after November 7, 2018 in the case of Shipping Companies to which the bonus established in article 76, sections 1 and 2, of Law 19/1994, of modification of the Economic and Fiscal Regime of the Canary Islands, to calculate the fractional payment, the corresponding exclusively to non-subsidized income will be taken as a positive result.
141135-FISCAL REGIME OF THE CANARY ISLANDS. CANARY SPECIAL ZONE (ZEC). FISCAL CONSOLIDATION IN ENTITIES WITH BRANCHES IN THE ZECWith effect for tax periods beginning on or after January 1, 2018, the application of the special tax rate in the case of ZEC branches of entities with tax residence in Spain will not prevent said entities from being part of a tax group. that applies the fiscal consolidation regime provided for in Chapter VI of Title VII of Law 27/2014.
141134-FISCAL REGIME OF THE CANARY ISLANDS. DEDUCTION FOR JOB CREATION IN THE CANARY ISLANDSWith effect for the tax periods that begin on or after November 7, 2018, those entities that hire a worker to carry out their activity in the Canary Islands will have the right to the deduction for job creation established by the tax regulations in accordance with the requirements that in it are established, increasing them by 30 percent.
141133-FISCAL REGIME OF THE CANARY ISLANDS. DEDUCTION FOR INVESTMENTS IN THE CANARY ISLANDS. MINIMUM AMOUNT LIVE SHOW EXPENSESWith effect for tax periods beginning on or after November 7, 2018, the minimum amount of the deduction for expenses incurred in the production and exhibition of live performing arts and musical shows referred to in section 3 of article 36 of Law 27/2014 is set at 900,000 euros when it comes to expenses incurred in the Canary Islands.
141132-FISCAL REGIME OF THE CANARY ISLANDS. DEDUCTION FOR INVESTMENTS IN THE CANARY ISLANDS. EXPENSES OF EXECUTION OF SERVICES OF A FOREIGN PRODUCTIONWith effect for the tax periods that begin on or after November 7, 2018, the minimum amount of expense established in section 2 of article 36 of Law 27/2014, in the case of execution of post-production or animation services a foreign production, the expenses incurred in the Canary Islands are set at 200,000 euros.
141131-FISCAL REGIME OF THE CANARY ISLANDS. DEDUCTION FOR INVESTMENTS IN THE CANARY ISLANDS. DEDUCTION FOR EXPENSES ON FOREIGN PRODUCTIONSWith effect for tax periods beginning on or after November 7, 2018, the amount of the deduction for expenses incurred in the Canary Islands for foreign productions of feature films or audiovisual works referred to in section 2 of article 36 of the Law 27/2014, the Corporate Tax, rises from 4.5 to 5.4 million euros.
141130-FISCAL REGIME OF THE CANARY ISLANDS. DEDUCTION FOR INVESTMENTS IN THE CANARY ISLANDS. INVESTMENTS IN SPANISH PRODUCTIONS IN FEATURE FILMSWith effect for tax periods beginning on or after November 7, 2018, the amount of the deduction for investments in Spanish productions of feature films and fiction, animation or documentary audiovisual series, referred to in section 1 of the article 36 of Law 27/2014, on Corporate Tax, carried out in the Canary Islands increases from 4.5 to 5.4 million euros.
141129-FISCAL REGIME OF THE CANARY ISLANDS. DEDUCTION FOR INVESTMENTS IN THE CANARY ISLANDS. JOINT LIMIT ON FEE IN LA PALMA, GOMERA AND EL HIERROWith effect for tax periods beginning on or after November 7, 2018, the joint limit on the quota on the islands of La Palma, La Gomera and El Hierro is raised in the case of investments contemplated in Law 2/2016 and other laws of measures for the organization of the economic activity of these islands.
141128-TAXABLE EVENT. ECONOMIC ACTIVITY. LEASES: MANAGEMENT OUTSOURCING. MEDIAIf the management of leases is outsourced to a company that has material and human resources, what is relevant, in order to determine whether there is economic activity, is that the manager must have at least one person employed with a full-time employment contract for the management. lease management.
141122-TAXABLE EVENT. ECONOMIC ACTIVITY: HIRING TWO PART-TIME PEOPLEA company that is dedicated to leasing real estate and hires two part-time people does not meet the requirements of article 5.1 LIS for the purposes of considering that there is economic activity.