News published in INFORMA 2021
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143702-RETENTIONS AND INCOME ON ACCOUNT. NON-EXEMPT INCOME ARTICLE 21.10 LISIn accordance with article 21.10 of the LIS the amount of dividends or participation in profits of entities will be reduced, for the purposes of the application of the exemption provided for in said article, by 5 percent. percent in management expenses related to said participations. Should the payer withhold withholding on the 5% of the dividends that are not exempt and, therefore, must be taxed?
142811-FISCAL REGIME OF THE CANARY ISLANDS. DEDUCTION FOR INVESTMENTS IN SPANISH FILM PRODUCTIONS IN FEATURE FILMS DURING THE YEAR 2020What is the amount of the deduction for investments in Spanish productions of feature films and audiovisual series of fiction, animation or documentaries, referred to in section 1 of article 36 of Law 27/2014, on Corporate Tax, carried out in the Canary Islands during 2020?.
142812-FISCAL REGIME OF THE CANARY ISLANDS. DEDUCTION FOR EXPENSES FOR FOREIGN PRODUCTIONS OF FILM FILMS OR AUDIOVISUAL WORKS DURING THE YEAR 2020What 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 section 2 of article 36 of Law 27/2014, on Corporate Tax?.