News published in INFORMA 2024
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147742 - PUBLIC AID DANA VALENCIA. DAMAGE BY DESTRUCTION AND REPAIRTo calculate the income that will not be included in the tax base both the amount of aid received and any capital losses that may occur in the elements related to the activities will be taken into account. When the amount of these aids is less than the losses produced in the aforementioned elements, the negative difference may be integrated into the tax base. Where there are no losses, only the amount of the aid will be excluded from taxation.
147748 - DEDUCTION FOR RESEARCH AND DEVELOPMENT ACTIVITIES. AIE CANARIA WITH RESIDENT PARTNER IN THE PENINSULAAn entity resident in mainland Spain that is a partner of an AIE whose tax domicile is in the Canary Islands and that carries out an ID i activity in the Canary Islands, will not be able to apply the deduction percentages increased by 80% , with respect to those applicable in the common regime.
147749 - DEDUCTION FOR RESEARCH AND DEVELOPMENT ACTIVITIES. SCOPE OF THE LINK OF THE REPORT OF THE MINISTRY OF SCIENCE AND TECHNOLOGYThe report referred to in art. 35.4 of the LIS binds the tax administration exclusively with respect to the qualification of the activities as research and development activities or as technological innovation activities.
147750 - LIVE SHOWS DEDUCTION: REMUNERATION TO CONTRACTED ARTISTSThe deduction base may include personnel expenses incurred during the fiscal year, corresponding to the of artistic staff, as well as expenses corresponding to the social security contributions of said staff.
147751 - LIVE SHOWS DEDUCTION: SOUND TOWERS, LIGHTING AND MIXING BOARDExpenses for the use of sound towers, lighting and mixing desks may form part of the basis for the deduction, however, expenses corresponding to ticket sales will not be considered direct costs of an artistic nature.
147752 - MONETIZATION OF DEDUCTIONS IN R&D+i WITH NEGATIVE TAXABLE BASES AND MINIMUM TAXATIONOnce the minimum net quota has been determined , in accordance with article 30 bis of the LIS, the entity may , under the terms provided for in article 39.2 of the LIS, request payment of the amount that could not be deducted , once the indicated discount has been applied, even if it has a negative tax base pending offset.