News published in INFORMA 2018
Skip information indexNew features introduced in the INFORMA programme during OCTOBER
141019-HERITAGE COMPANY. FOREIGN SECURITIES HOLDING ENTITYArticle 107 of the LIS regulates, among the requirements required to be able to apply the ETVE tax regime, the prohibition of these entities being considered property entities. The treasury and passive financial investments that do not come from the transfer of assets, but fundamentally from dividends received from a foreign company, will be considered as unaffected elements when determining whether or not the entity is considered an asset entity.
141045-DEDUCTIBLE EXPENSES. FREE AWARD OF SHARES BY PARENTING ENTITYIn the tax period in which the delivery of the equity instruments has not yet occurred, the personnel expense accounted for by the entity for this concept will not be tax deductible, and a positive adjustment must be made to the accounting result to calculate the tax base. . In the tax period in which the delivery of the parent company's equity instruments occurs, the aforementioned accounting expense, which had not previously been tax deductible, will be deductible.
141025-SPECIAL REGIMES. PARTIALLY EXEMPT COMPANIES. DONATION RECEIVED TO CONVERT PARTICIPATED CAPITAL INCREASEParticipation in the capital of other entities does not seem to constitute in any case the corporate purpose or purpose pursued by a non-profit entity, so the income derived from the donation received would be subject to and not exempt from Corporate Tax. .
141039-RETENTIONS ON ACCOUNT. INTENSIVE LIVESTOCK EXPLOITATION LEASINGAn entity that carries out the activity of industrial leasing on a continuous basis in compliance with its corporate purpose would determine the performance of an economic activity and, therefore, on the income from that lease it would not be appropriate to withhold withholding.