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News published in INFORMA 2021

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New features introduced in the INFORMA programme during NOVEMBER

143919 - TAX BENEFITS ESTABLISHED IN SUPPORT PROGRAMMES FOR EVENTS OF EXCEPTIONAL PUBLIC INTEREST.BASIS FOR DEDUCTION OF ADVERTISING AND PUBLICITY EXPENSES

The deduction of 15% established in Article 27.3 of Law 49/2002 of the advertising and publicity expenses must be made on the total cost of the packaging incorporating the logo of the events.

143915 - TRANSFORMATION OF LABOUR LIMITED COMPANY:FREEDOM OF DEPRECIATION

The transformation of a labour limited company, which occurs five years after its incorporation, does not result in the loss of the tax benefits applied.