News published in INFORMA 2019
Skip information indexNews published in INFORMA in MAY
141770-VALUATION RULES. VOLUNTARY REVALUATION OF PROPERTIESA voluntary revaluation of your properties without it being carried out pursuant to a legal or regulatory rule will not be included in the taxable base of the Corporate Tax.
141769-CAPITALIZATION RESERVE. PARTIALLY EXEMPT ENTITYEntities that pay taxes under the special regime regulated in Chapter XIV of Title VII of the LIS , may apply the capitalization reserve under the terms established in Article 25 LIS , provided that the requirements set forth therein are met.