News published in INFORMA 2021
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143702-RETENTIONS AND INCOME ON ACCOUNT. NON-EXEMPT INCOME ARTICLE 21.10 LISAccording to article 21.10 of the LIS the amount of dividends or shares in profits of entities will be reduced, for the purposes of applying the exemption provided for in said article, by 5 percent as management expenses related to said shares. Should the payer withhold 5% of the dividends that are not exempt and, therefore, must be taxed?
142811-CANARY ISLANDS TAX REGIME. DEDUCTION FOR INVESTMENTS IN SPANISH FEATURE FILMS IN 2020What is the amount of the deduction for investments in Spanish productions of feature films and audiovisual fiction, animation or documentary 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-CANARY ISLANDS TAX REGIME. DEDUCTION FOR EXPENSES FOR FOREIGN PRODUCTIONS OF FEATURE 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 Income Tax?.