News published in INFORMA 2021
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142736-DEDUCCIÓN FOR RESEARCH AND DEVELOPMENT ACTIVITIES AND TECHNOLOGICAL INNOVATION. Technological INNOVATION IN THE AUTOMATION INDUSTRYWhat deduction for expenses incurred in projects of technological innovation activities, starting from 25 June 2020, will be applied when the result is a technological advance in the acquisition of new production processes in the value chain of the automotive industry or substantial improvements to existing ones for tax periods beginning in the years 2020 and 2021?
143669-RÉGIMEN SPECIAL TAX INCENTIVES FOR REDUCED ENTITIES. Simultaneous ARTICLE 102 OF THE Corporation Tax Act AND ADDITIONAL PROVISION of the Corporation Tax ActCan a small entity apply simultaneously the freedom of amortisation of article 102 of the LIS and that regulated in the provision? additional sixteen of the LIS introduced by the fourth final provision of Royal Decree-Law 23/2020, in the wording given by Royal Decree-Law 34/2020?
143674-DEDUCCIÓN BY INVESTIGATIONS IN SPANISH CITEMIC PRODUCTION. Investment IN CORTOMETRAJESCan you benefit from the deduction provided for in article 36,1 of the LIS, deduction for investments in Spanish film productions, the amounts invested in short films?
143680-CONTRIBUYENTES. CIVIL PARTNERSHIPS. Practice IN DOUBTSIs a civil company that carries out a port activity a taxpayer of Corporation Tax?.