News published in the INFORMA programme 2019Skip information index
New features introduced in the INFORMA programme during OCTOBER141979-REDUCTION IN THE TAXABLE BASECAPITALISATION RESERVE.APPLICATION PERCENTAGE TO PART OF THE INCREASE IN SHAREHOLDERS’ EQUITY
It is possible that a lower increase in shareholders' equity may be taken than the one determined in accordance with Article 25 of the LIS, on which the percentage of 10% would be applied to determine the amount of the reduction.141978-TEMPORARY ALLOCATION.INVOICE RECEIVED PRIOR TO SERVICE PROVISION
The temporary allocation of an expenditure, derived from the advertising contract, shall be made in the tax period in which the corresponding service is received, that is, in which the notice is published.141976-DEDUCTIBLE EXPENSES.PROHIBITION OF SUBLEASING AND COMMODATUM CONTRACT
The expenses incurred by the entity relating to the lease of the industrial premises will be tax deductible provided that they meet the requirements in terms of accounting registration, accrual, documentary justification and to the extent that they are not considered a non-deductible tax expense in accordance with the provisions of Article 15 of the LIS.141974-TAX PERIOD.TERMINATION OF AN ENTITY AGREED UPON BY JUDICIAL ORDER
The tax period ends when the company expires, the date will be the date on which its extinction and cancellation is registered in the Companies Registry, the effects of the registration of these acts revert to the date of the entry of presentation of the deed that documents them.141820-REDUCTION IN THE TAXABLE BASE.CAPITALISATION RESERVE ALLOCATION
The capitalisation reserve allocated shall form part of the equity existing at the beginning and end of the financial year in the same way as the other items making up such equity for the purposes of determining its increase and subsequent maintenance.