News published in INFORMA 2021Skip information index
New features introduced in the INFORMA programme during MAY142736-DEDUCTION FOR RESEARCH AND DEVELOPMENT AND TECHNOLOGICAL INNOVATION ACTIVITIES.TECHNOLOGICAL INNOVATION IN THE AUTOMOTIVE INDUSTRY
Which deduction for expenses incurred in projects of technological innovation activities, started after 25 June 2020, shall apply when the result is a technological breakthrough in obtaining new production processes in the value chain of the automotive industry or substantial improvements of the existing ones for tax periods starting within the years 2020 and 2021?143669-SPECIAL TAX INCENTIVE SCHEME FOR SMALL ENTITIES.SIMULTANEITY ARTICLE 102 LIS AND ADDITIONAL PROVISION 16ª LIS
Can a small entity simultaneously apply the freedom of depreciation 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, in the wording given by Royal Decree-Law 34/2020?143674-DEDUCTION FOR INVESTMENTS IN SPANISH FILM PRODUCTIONS.INVESTMENT IN SHORT FILMS
Can the deduction provided for in Article 36.1 of the LIS, deduction for investments in Spanish film productions, be applied to the amounts invested in short films?143680-CONTRIBUYENTES.CIVIL PARTNERSHIPS.PILOTAGE IN PORTS
Is a civil company carrying out a pilotage activity in ports taxable for corporate income tax purposes?.