News published in INFORMA 2021
Skip information indexNew items published in the INFORMA programme during FEBRUARY
139012-CIVIL COMPANIES. COMPANY OF MERE TENURE OF ASSETSA civil society with the exclusive purpose of merely holding negotiable securities and shares with the sole intention of sharing the results obtained, without participating in the management of the administrative, accounting and fiscal aspects, has no commercial purpose and is not a taxpayer. on Companies.
142992-DEDUCTIBLE EXPENSES. DELAY INTERESTSDefault interest is considered a tax-deductible expense and given its nature as financial expenses, it would be subject to the deductibility limits contained in article 16 of the LIS .
142993-FRACTIONAL PAYMENTS. MODALITY OPTION 40.3 LIS IN THE YEAR 2021For tax periods beginning on or after January 1, 2021, taxpayers who, exceptionally and in accordance with article 9 of Royal Decree-Law 15/2020, chose to make installment payments of the Corporate Tax, for tax periods beginning As of January 1, 2020, by the modality of article 40.3 of the LIS they will need to submit census form 036 in the month of February 2021 if they intend to continue with the option in section 3. of article 40 of LIS .
142997-PARTIALLY EXEMPT ENTITIES. ECONOMIC ACTIVITY: FINANCING SERVICESA non-profit association that is responsible for seeking the financing that other entities need for the start-up and maintenance of activities compatible with its purposes carries out an economic activity, which involves the organization on its own account of material and/or human resources with the purpose of intervening in the production or distribution of goods or services, and the income derived from the activity of providing financing services will be subject to and not exempt from Corporate Tax.