News published in INFORMA 2018
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140683-EXEMPTION. INCOME GENERATED IN DISSOLUTION WITH LIQUIDATIONPositive income obtained by an entity that holds the majority of the shares of another property entity as a consequence of its dissolution and liquidation, due to the difference between the liquidation fee and the acquisition fee of its participation in its constitution, will be exempt if meet all the requirements of article 21.3 LIS.
140841-REDUCTION OF INCOME FROM CERTAIN INTANGIBLES. TRANSFER OF MULTI-SYSTEM MANAGEMENT TOOLAn entity that has developed a tool that allows data to be collected through sensors, devices, etc., processed and transformed into intelligent decisions that improve its management, intends to transfer the rights of use and/or exploitation to another entity. The income received from the transfer of the tool can benefit from the reduction of article 23 LIS if all the requirements established in said article are met.
140843-COMPENSATION OF NEGATIVE TAX BASES. BUSINESS GROUP: TRANSFER OF PARTICIPATIONSThe limitation established in article 26.4 LIS does not apply to the compensation of negative tax bases of a group entity generated in previous years in which it was part of the group when a participant transfers 100% of its shares within it. in the entity that has generated said negative tax bases to another entity (dominant entity) that participates in 100% of the capital of the transferor.
140842- DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS. ECONOMIC INTEREST GROUP: PRODUCER STATUSAn Economic Interest Group (AIE) that is established will have the status of producer for the purposes of the provisions of article 36.1 of the LIS, to the extent that it meets all the conditions established in article 120.2 of the consolidated text of the LIS. Intellectual Property Law, in article 4.n) of Law 55/2007, on Cinema and article 27.2 of Royal Decree 2062/2008 by which Law 55/2007 is developed.