News published in INFORMA 2018
Skip information indexNew features introduced in the INFORMA programme during JULY
140853-TAX BASE. RETURN OF THE ASUNCION PREMIUM CHARGED TO THE TREASURYThe distribution of all or part of the assumption premium, if said premium does not come from any type of reserves generated or profits not distributed by the company, the distribution, which is understood to be monetary, will not generate any income that must be integrated into the base. taxable of the limited company.
140849-TAX BASE. INCOME FROM PAYMENT FOR COURT COSTSThe income received by an entity as legal costs must be allocated in the year in which the accrual occurred in accordance with accounting regulations in accordance with article 10.3 of Law 27/2014, on Corporate Tax.
140852-TAXPAYERS. CIVIL SOCIETY. COMMERCIAL OBJECT: PARTICIPATION IN A COMPANYThe participation of a civil society in another company that invests in real estate, in order to assume the risks and the project, as well as obtain and distribute the profits of said investing company, means that the purpose of the civil society is commercial in nature and has the consideration of taxpayer of Corporate Tax.
140851-TAXABLE EVENT. ECONOMIC ACTIVITY. LEASING PREMISES WITHOUT STAFF BY ENTITY THAT IS PART OF A GROUPSince an entity is part of a group despite not having personnel employed in the leasing activity, but another entity of the group that also carries out the leasing activity does, both develop an economic activity in terms of article 5 LIS since the concept of economic activity will be determined taking into account all those that are part of it.