News published in INFORMA 2021Skip information index
New features introduced in the INFORMA programme during MARCH143023-DEDUCTIBLE EXPENSES.DEDUCTION FOR INTERNATIONAL DOUBLE TAXATION.DEDUCTIBLE EXPENSE TAX PAID ABROAD
Article 31.2 of the LIS establishes that the part of the amount of tax paid abroad that is not deductible in the gross tax liability is considered a deductible expense, provided that it corresponds to the performance of economic activities abroad.143025-SPECIAL TAX CONSOLIDATION SCHEME.CHANGE OF NON-RESIDENT PARENT ENTITY
The tax consolidation group is not extinguished as a result of a change of the non-resident parent company to another non-resident entity, provided that all subsidiaries remain part of the group.143027- SPECIAL TAX INCENTIVE SCHEME FOR SMALL ENTITIES.FREEDOM TO AMORTISE:TERM
The freedom of depreciation 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 period for filing the tax return of IS.143029-PAGOS FRACCIONADOS, PAGO FRACCIONADO COMPLEMENTARIO MODALIDAD 40.2 LIS SECOND INSTALMENT PAYMENT 2020
A company that in November 2020 files a complementary self-assessment for the 2019 Corporate Income Tax with a higher amount to be paid than the self-assessment it filed on time must file a complementary self-assessment of the second instalment payment, if it was made under the 40.2 LIS, for the 2020 Corporate Income Tax, adjusting to the new taxable base.