News published in INFORMA 2021Skip information index
News published in the INFORMA programme in SEPTEMBER143728 - CHANGES OF RESIDENCYEFFECTS OF CHANGE OF TAX RESIDENCE AS FROM 1-1-2021
With effect for tax periods beginning on or after 1 January 2021, the deferral regime previously provided for in the case of a change of residence of an entity is replaced by a regime of instalments in equal fifths per year.The exercise of this option shall be made in the tax return for the tax period ending on the occasion of the change of residence.143730 - LOW INDEX OF ENTITIES
A resolution will be issued to provisionally remove the entity from the index of entities, after hearing the interested party, when the entity is declared bankrupt due to the total insolvency of the entity with respect to tax debts with the State Treasury and when the entity has not presented the declaration for Corporate Tax corresponding to 3 consecutive tax periods.143786 - CAPITALISATION RESERVE.INCREASE IN OWN FUNDS:DIVIDEND APPROVAL
The approval of an interim dividend for a given year has no impact on the increase in equity established in article 25 of the LIS for the calculation of the capitalisation reserve in the year in which it is approved, but it would affect the determination of the increase in equity for the following tax period.143787 - SPECIAL TAX SYSTEMS.JOINT VENTURES.SHAREHOLDER CALCULATES INCOME UNDER THE OBJECTIVE ESTIMATION SYSTEM
A UTE whose members are individuals, and one of them determines its business income by means of the objective assessment system, is not a taxpayer of corporate income tax.143785 - CONCEPT OF ECONOMIC ACTIVITY.LEASE OF PREMISES THROUGH COMMUNITY OF PROPERTY
When the leasing activity is carried out by a community of property in which a company participates, to be considered an economic activity, the community of property itself must satisfy the requirements established in Article 5 of the Corporation Tax Law.143729 - DEDUCTION FOR INVESTMENTS IN FOREIGN CINEMATOGRAPHIC PRODUCTION.ADDITIONAL REQUIREMENTS FOR TAX PERIODS STARTING ON OR AFTER 1-1-2021
With effect for tax periods beginning on or after 1 January 2021, in addition to those regulated prior to that date in the LIS, two new requirements have been added: on the one hand, the certificate issued by the Instituto de la Cinematografía y de las Artes Audiovisuales or by the corresponding body of the Autonomous Community accrediting the cultural nature of the production and, on the other, the incorporation in the credits of the work of the specific places of filming in Spain and the authorisation to use the title of the work and graphic and audiovisual press material for carrying out activities and preparing promotional materials in Spain and abroad for cultural or tourist purposes.