News published in INFORMA 2021Skip information index
New features introduced in the INFORMA programme during JULY143702-WITHHOLDINGS AND PAYMENTS ON ACCOUNT.NON-EXEMPT INCOME ARTICLE 21.10 LIS
According to Article 21.10 of the LIS the amount of dividends or shares in the profits of entities shall be reduced, for the purposes of the application of the exemption provided for in that article, by 5% for management expenses relating to such shares, must the payer withhold tax on the 5% of the dividends which are not exempt and therefore must be taxed?142811-TAX REGIME OF THE CANARY ISLANDS.DEDUCTION FOR INVESTMENTS IN SPANISH FILM PRODUCTIONS IN FEATURE FILMS DURING 2020
What is 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 article 36 of Law 27/2014 on Corporate Income Tax, made in the Canary Islands during 2020?.142812-TAX REGIME OF THE CANARY ISLANDS.DEDUCTION FOR EXPENSES FOR FOREIGN PRODUCTIONS OF FEATURE FILMS OR AUDIOVISUAL WORKS IN 2020
What is the amount of the deduction for expenses incurred in the Canary Islands for foreign productions of feature films or audiovisual works referred to in Article 36(2) of Law 27/2014 on Corporate Income Tax?.