News published in INFORMA 2019Skip information index
New features introduced into INFORMA in SEPTEMBER141907-DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS, AUDIOVISUAL SERIES AND LIVE PERFORMING AND MUSICAL ARTS SHOWS. DEDUCTION LIMIT FOR INVESTMENTS IN SPANISH PRODUCTIONS
The limit of 3 million euros established in article 36.1 of the LIS for the deduction in investments in Spanish productions of feature films and audiovisual series of fiction, animation or documentaries is a fixed limit for each production.141908-CAPITALIZATION RESERVE. BENEFIT APPLICATION TO COMPENSATE ACCUMULATED LOSSES
It is not considered that in the year there has been an increase in own funds, which would generate the right to the reduction in the tax base provided for in article 25 of the LIS , due to the profit obtained destined by legal obligation to compensate for accumulated losses from previous years.141909-TAX BASE. AID FOR DEFINITIVE PARALYZATION OF ACTIVITY
The positive income that is revealed as a consequence of the receipt of aid from the community fisheries policy due to the definitive cessation of the fishing activity of a vessel, as well as due to the definitive abandonment of fishing activity.