News published in INFORMA 2021
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143023-GASTOS DEDUCTIBLE. Deduction FOR INTERNATIONAL DOUBLE IMPOSITION. Deferred COST OF SATISFECT IN FOREIGNArticle 31,2 of the Spanish Corporation Tax Act establishes that part of the amount of the tax paid abroad that is not subject to deduction in the full payment, provided that it corresponds to the performance of economic activities abroad.
143025-RÉGIMEN TAX CONSOLIDATION SPECIAL. Change OF NON-RESIDENCEThe tax consolidation group does not become extinct as a result of the change in the parent company not resident by another non-resident entity, provided that all the subsidiaries continue to form part of the group.
143027-SPECIAL REGIME FOR TAX INCENTIVES FOR REDUCED ENTITIES. Freedom OF REPAYMENT: termFreedom of amortisation is an option whose exercise is subject to the provisions of Article 119,3 of Act 58/2003 and can only be exercised within the period of filing the IS declaration.
143029-PAGOS FRACTIONED, FULL PAYMENT MODALITY 40,2 Corporation Tax SECOND PAYMENT FRACTIONATED 2020A company that in November 2020 presents a supplementary self-assessment referring to the 2019 Corporation Tax resulting in an amount to be paid higher than that of the self-assessment submitted in due time must submit a supplementary self-assessment of the second instalment payment, if it carried out them by the modality of the 40,2 Corporation Tax Act, of 2020, in accordance with the new tax base.