News published in INFORMA 2019

New features introduced in the INFORMA programme during OCTOBER

It is possible that an increase in own funds lower than that determined in accordance with the provisions of article 25 of the LIS may be taken, to which the percentage of 10% would be applied to determine the amount of The reduction.

The temporary allocation of an expense, derived from the advertising contract, must be carried out in the tax period in which the corresponding service is received, that is, in the one in which the advertisement is published.

The expenses incurred by the entity related to the lease of the industrial warehouse will be tax deductible as long as they meet the requirements in terms of accounting registration, accrual, documentary justification and to the extent that they are not considered a non-tax deductible expense in accordance with the provisions of article 15 of the LIS .

The tax period ends when the company becomes extinct, the date will be the date on which its extinction and cancellation are registered in the Commercial Registry, the effects of the registration of these acts go back to the date of the entry of presentation of the deed that the documents.

The capitalization reserve provided will be part of the own funds existing at the beginning and at the end of the year in the same way as the rest of the items that make up such own funds for the purposes of determining its increase and subsequent maintenance thereof.