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News published in INFORMA 2021

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New features introduced in the INFORMA programme in JANUARY

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

When will taxpayers who participate in the financing of Spanish productions and live performances of performing arts and music carried out by another taxpayer be entitled to the deduction provided for in 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 taxpayers of Corporate Tax who meet the conditions of article 101 of the LIS be able to deduct losses due to impairment of credits arising from possible insolvency of debtors?

142971-DEDUCTION FOR INVESTMENTS IN CINEMATOGRAPHIC 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 both the producer and the taxpayer participating in the financing of the production meet in order to be entitled to the deduction in sections 1 and 3 of article 36 of the LIS ?