News published in INFORMA 2021
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142736-DEDUCTION FOR RESEARCH AND DEVELOPMENT ACTIVITIES AND TECHNOLOGICAL INNOVATION. TECHNOLOGICAL INNOVATION IN THE AUTOMOTIVE INDUSTRYWhat deduction for expenses incurred on projects of technological innovation activities, initiated on or after June 25, 2020, will be applied when the result is a technological advance in obtaining new production processes in the value chain of the automotive industry or substantial improvements to existing ones for tax periods beginning within the years 2020 and 2021?
143669-SPECIAL REGIME TAX INCENTIVES FOR SMALL-SIZED ENTITIES. SIMULTANEITY ARTICLE 102 LIS AND ADDITIONAL PROVISION 16ª LISCan a small entity simultaneously apply the freedom of amortization of article 102 of the LIS and that regulated in the Sixteenth Additional Provision of the LIS introduced by the Fourth Final Provision of Royal Decree-Law 23/2020, as amended by Royal Decree-Law 34/2020?
143674-DEDUCTION FOR INVESTMENTS IN SPANISH FILM PRODUCTIONS. INVESTMENT IN SHORT FILMSCan amounts invested in short films be eligible for the deduction provided for in article 36.1 of the LIS , deduction for investments in Spanish film productions?
143680-TAXPAYERS. CIVIL PARTNERSHIPS. PRACTICING IN PORTSIs a civil company that carries out pilotage activities in ports a taxpayer of Corporate Tax?.