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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 ARTS AND MUSIC EVENTS.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 participating in the financing of the production in order to qualify for the deduction under Article 36(1) and (3) of the LIS?

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

When can corporate taxpayers who meet the conditions of Article 101 of the LIS deduct losses due to impairment of credits derived from the possible insolvency of debtors?

142970 - DEDUCTION FOR INVESTMENTS IN FILM PRODUCTIONS, AUDIOVISUAL SERIES, AND LIVE PERFORMING ARTS AND MUSIC EVENTS.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 by another taxpayer be entitled to the deduction provided for in Article 36(1) and (3) of the LIS ?