News published in INFORMA 2021
Skip information indexNew features introduced into INFORMA in SEPTEMBER
143728 - CHANGES OF RESIDENCY EFFECTS OF CHANGE OF TAX RESIDENCE AS FROM 1-1-2021With effect for tax periods beginning on or after January 1, 2021, the deferral regime, previously provided for in the case of change of residence of an entity, is replaced by a fractionation regime by fifths equal annuals. The exercise of this option will be carried out in the declaration of the tax period concluded on the occasion of the change of residence.
143730 - LOW INDEX OF ENTITIESAn agreement will be issued for provisional deregistration in the index of entities, after a hearing with the interested party when the declaration of failure is made due to total insolvency of the entity regarding tax debts with the Public Treasury of the State and when the entity has not submitted the declaration for the Corporate Tax corresponding to 3 consecutive tax periods .
143786 - CAPITALIZATION RESERVE. INCREASE OWN FUNDS: DIVIDEND APPROVALThe approval of an interim dividend for a year has no impact on the increase in own funds established in article 25 of the LIS for the calculation of the capitalization reserve in the year in which is approved, but it would affect the determination of the increase in own funds for the following tax period.
143787- SPECIAL TAX REGIMES. TEMPORARY JOINTS OF COMPANIES: PARTNER DETERMINES PERFORMANCE IN OBJECTIVE ESTIMATION REGIMEA UTE whose members are natural persons, and one of them determines its business performance through the objective estimation regime, is not liable for Corporate Tax.
143785 - CONCEPT OF ECONOMIC ACTIVITY. LOCAL LEASING THROUGH COMMUNITY OF PROPERTYWhen the leasing activity is carried out by a community of property, in which a company participates, for it to be considered an economic activity it is necessary that the community of property itself meets the requirements established in article 5 of the LIS .
143729 - DEDUCTION FOR INVESTMENTS IN FOREIGN CINEMATOGRAPHIC PRODUCTION. ADDITIONAL REQUIREMENTS FOR TAX PERIODS BEGINNING ON 1-1-2021With effects for tax periods that begin on or after January 1, 2021, in addition to those regulated prior to that date in the LIS , two new requirements are incorporated, on the one hand The certificate issued by the Institute of Cinematography and Audiovisual Arts or by the corresponding body of the Autonomous Community is required, accrediting the cultural nature of the production and, on the other hand, the incorporation in the credit titles of the work of the specific filming locations in Spain and the authorization of the use of the title of the work and of graphic and audiovisual press material for carrying out activities and preparation of promotional materials in Spain and abroad for cultural or tourist purposes.