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News published in the INFORMA programme 2019

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New features introduced in the INFORMA programme during NOVEMBER

142085-REDUCED RATE FOR NEWLY CREATED ENTITIES.CORPORATE GROUPS

If a UK resident entity owns 70 per cent of a newly created entity, both entities will be treated as a group within the meaning of Article 42 of the Commercial Code and the latter will not be eligible for the reduced rate.

142084-REDUCED RATE FOR NEWLY CREATED ENTITIES.TAX PERIOD MODIFICATION

In the event of a change in the tax period, the reduced rate shall apply only to the first tax period in which the tax base becomes positive and in the following tax period, irrespective of the duration of these periods.

142088-VALUE ADJUSTMENTS:AMORTISATIONS.LOGISTICS CENTRE

The linear coefficient and maximum period established for the concept Warehouses and depots (gaseous, liquid and solid) is the one that best fits the nature of a logistics centre.

142087-TAXABLE EVENT.ECONOMIC ACTIVITY:LEASING WITH PART-TIME WORKERS

In the rental of real estate, it will be understood that there is economic activity only when at least one person with a full-time employment contract is used for its management; this requirement will not be understood to be fulfilled by having two or more workers with a part-time employment contract.