News published in INFORMA 2021
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143702-RETENCIONES AND ADJUSTED INCOME. Incomes DOES NOT EXIST ARTICLE 21,10 of the Corporation Tax ActIn accordance with article 21,10 of the LIS, the amount of dividends or shares in profits of companies will be reduced, for the purposes of of the application of the exemption provided for in that article, 5% as management expenses related to these holdings should it are the payer withholding tax on 5% of dividends that are not exempt and, therefore, must be taxed?
142811-RÉGIMEN TAX ON CANARY ISLANDS. Deduction FOR INVESTMENTS IN SPANISH CITEMIC PRODUCIONS IN LARGOMETRIES IN 2020What is the amount of the deduction for investments in Spanish productions of cinematographic film and audiovisual fiction, animation or documentary, as referred to in section 1 of article 36 of the Spanish Corporation Tax Act 27/2014, carried out in the Canary Islands in 2020?.
142812-RÉGIMEN TAX ON CANARY ISLANDS. Deduction FOR COSTS FOR FOREIGN PRODUCTION OF LARGOMETRAYS CITEMARRANGIC OR AUDIOBRAS IN 2020What is the amount of the deduction for expenses incurred in the Canary Islands for foreign productions of cinematographic or audiovisual works, as referred to in section 2 of article 36 of Act 27/2014, on Corporation Tax?.