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News published in the INFORMA programme 2019

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News published in the INFORMA programme in SEPTEMBER

141907-DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS, AUDIOVISUAL SERIES AND LIVE PERFORMING ARTS AND MUSIC EVENTS.INVESTMENT DEDUCTION LIMIT IN SPANISH PRODUCTIONS

The limit of 3 million euros established in Article 36.1 of the LIS for the deduction for investments in Spanish productions of feature films and fiction, animation or documentary audiovisual series is a limit set for each production.

141908-CAPITALISATION RESERVE.PROFIT APPLICATION TO OFFSET ACCUMULATED LOSSES

In the financial year, there has been an increase in own funds, which leads to the right to a reduction in the tax base provided for in Article 25 of the Spanish Corporation Tax Act, due to the legal obligation of assigning the profit obtained to offset the accumulated losses of previous years.

141909-GROSS TAX BASE.HELP FOR DEFINITIVE CESSATION OF ACTIVITY

The positive income resulting from the regional fishing policy's perception of aid for the definitive cessation of a ship's fishing activity and definitive abandonment of activity will not be included in the corporate tax base.