News published in INFORMA 2019Skip information index
New features introduced in the INFORMA programme during NOVEMBER142085-REDUCED RATE FOR NEWLY CREATION ENTITIES. GROUPS OF COMPANIES
If a UK resident entity holds 70 per cent of a newly created entity, both will be considered a group under Article 42 of the Commercial Code, meaning that the latter will not be able to apply the reduced rate.142084-REDUCED RATE FOR NEWLY CREATION ENTITIES. TAX PERIOD MODIFICATION
In the event of a modification of the tax period, the reduced rate will be applied exclusively to the first tax period in which the tax base is positive and to the following period regardless of their duration.142088-VALUE CORRECTIONS: AMORTIZATION. LOGISTICS CENTER
The maximum linear coefficient and period established for the Warehouses and deposits concept (gaseous, liquid and solid) is the one that best fits the nature of a logistics center.142087-TAXABLE EVENT. ECONOMIC ACTIVITY: LEASING WITH PART-TIME WORKERS
In real estate leasing, it will be understood that there is economic activity only when at least one person employed with a full-time employment contract is used for its organization. This requirement will not be understood to be met by the fact of having two or more workers with a contract. part-time job.