News published in INFORMA 2021
Skip information indexNew features introduced in the INFORMA programme during MARCH
143023-DEDUCTIBLE EXPENSES. DEDUCTION FOR INTERNATIONAL DOUBLE TAXATION. TAX DEDUCTIBLE EXPENSE PAID ABROADArticle 31.2 of the LIS establishes the consideration of a deductible expense as the part of the amount of the tax paid abroad that is not subject to deduction in the full quota, provided that it corresponds to the realization of economic activities abroad.
143025-SPECIAL FISCAL CONSOLIDATION REGIME. CHANGE OF NON-RESIDENT DOMINANT ENTITYThe tax consolidation group does not terminate as a result of the change of the non-resident parent company by another non-resident entity, as long as all the subsidiaries continue to form part of the group.
143027- SPECIAL REGIME OF TAX INCENTIVES FOR SMALL ENTITIES. FREEDOM AMORTIZATION: TERMThe freedom of amortization is an option whose exercise is subject to the provisions of art. 119.3 of Law 58/2003 and can only be exercised within the deadline for filing the IS declaration.
143029-INSTALLATION PAYMENTS, COMPLEMENTARY INSTALLMENT PAYMENT MODALITY 40.2 LIS SECOND INSTALLMENT PAYMENT 2020A company that in November 2020 presents a complementary self-assessment referring to the 2019 Corporate Tax, resulting in an amount to be paid greater than the self-assessment that was submitted on time, must present a complementary self-assessment of the second installment payment, if it was made by the modality of the 40.2 LIS , of the 2020 Corporate Tax, adjusting to the new tax base.