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News published in INFORMA 2021

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New features introduced in the INFORMA programme in JANUARY

142971-DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS, AUDIOVISUAL SERIES AND LIVE PERFORMING AND MUSICAL ARTS SHOWS. REQUIREMENTS TO BE MET BY THE TAXPAYER PARTICIPATING IN THE FINANCING OF PRODUCTIONS

What requirements must be met by both the producer and the taxpayer who participate in the financing of production to be entitled to the deduction of sections 1 and 3 of article 36 of the LIS ?

142966 - SPECIAL TAX INCENTIVE REGIME FOR SMALL COMPANIES IMPAIRMENT OF RECEIVABLES ARISING FROM POSSIBLE DEBTOR INSOLVENCIES

When will Corporation Tax taxpayers who meet the conditions of article 101 of the LIS able to deduct losses due to impairment of credits derived from possible insolvencies of debtors?

142970-DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS, AUDIOVISUAL SERIES AND LIVE PERFORMING AND MUSICAL ARTS SHOWS. PARTICIPATION IN THE FINANCING OF PRODUCTIONS

When will taxpayers who in the financing of productions and exhibitions of live performances of performing arts and musicals made by another taxpayer?