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News published in the INFORMA programme 2019

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New features introduced in the INFORMA programme during MAY

141770-VALUATION RULES.VOLUNTARY REVALUATION OF PROPERTY

A voluntary revaluation of your property without it being carried out by virtue of a legal or regulatory provision will not be included in the taxable base for corporation tax.

141769-CAPITALISATION RESERVE.PARTIALLY EXEMPT ENTITY

The entities taxed under the special regime regulated in Chapter XIV of Heading VII of the LIS may apply the capitalisation reserve under the terms established in Article 25 LIS, provided that the requirements set out therein are met.