Skip to main content

News published in INFORMA 2019

Skip information index

New features introduced into INFORMA in SEPTEMBER

141907-DEDUCTION FOR INVESTMENTS IN CINEMATOGRAPHIC 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 on investments in Spanish productions of feature films and audiovisual series of fiction, animation or documentary is a limit set for each production.

141908-CAPITALIZATION RESERVE. APPLICATION OF BENEFIT TO COMPENSATE ACCUMULATED LOSSES

It is not considered that there has been an increase in equity during the year, which would generate the right to the reduction in the tax base provided for in article 25 of the LIS , for the profit obtained destined by legal obligation to offset the accumulated losses of previous years.

141909-TAXABLE BASE. AID FOR PERMANENT PARALYSIS OF ACTIVITY

Positive income arising from the receipt of aid from the Community fisheries policy due to the definitive cessation of fishing activity by a vessel, as well as the definitive abandonment of fishing activity, will not be included in the tax base for corporate tax.