News published in INFORMA 2018Skip information index
New features introduced in the INFORMA programme in JANUARY140230-SPECIAL REGIMES.MERGERS, DIVISIONS, TRANSFERS OF ASSETS AND EXCHANGES OF SECURITIES.TRANSFERS OF SHARES
If each of the requirements established in article 87.1c) of the Spanish Corporation Tax Act (hereinafter, LIS) is met, the transfer of shares or shareholder stakes by Personal Income Taxpayers will be considered a non-monetary contribution under the terms of article 87 of the LIS.140228-CONTRIBUYENTES.CIVIL PARTNERSHIPS.PROFESSIONAL DESIGN AND ADVERTISING SERVICES
For companies that provide professional services related to design and publicity, and which do not show that they are subject to Act 2/2007, of 15 March, on professional companies, their economic activity is not excluded from the commercial sphere, and they are subject to Corporation Tax.140227-GROSS TAX BASE.TIPS
To the extent that tips received by gambling casinos are considered as accounting income, they must be included in the tax base for corporate income tax purposes in accordance with the terms of article 11 of the LIS.If the payment of employees from the tip pool is not derived from the contract entered in to between the employee and the Gambling Casino, said expense will be considered a discretional gift, and will not be tax deductible in accordance with the indications of article 15.e) of the LIS.