News published in INFORMA 2019

New features introduced in the INFORMA programme during OCTOBER

It is possible that an increase in equity may be taken that is less than that determined in accordance with the provisions of article 25 of the LIS , on 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 period in which the advertisement is published.

The expenses incurred by the entity related to the leasing of the industrial warehouse 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 tax non-deductible expense in accordance with the provisions of article 15 of the LIS .

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

The capitalisation reserve provided will form part of the existing equity at the beginning and end of the financial year in the same way as the rest of the items comprising such equity for the purposes of determining its increase and subsequent maintenance.