News published in INFORMA 2025
Skip information indexNew items published in the INFORMA programme during March
148219 - MINING TAX REGIME. EXHAUSTION FACTOR: INCREASE IN RESERVE ACCOUNTSThe reduction of the taxable base of the IS as a depletion factor requires, as a requirement, that the entity's reserve accounts be increased in global terms in addition to the reserve account allocated as a depletion factor .
148220 - TAXPAYERS. UTE NOT REGISTERED IN SPECIAL REGISTERIn order for temporary business associations to be IS taxpayers , they must be considered as such for the purposes of Law 18/1982 , of May 26, for which they must meet the requirements set forth therein.
148221 - INTERNATIONAL DOUBLE TAXATION DEDUCTION LIMIT FOR ENTITIES WITH INCN OF AT LEAST 20M EUROS AS OF 1-1-24For tax periods commencing on or after 1 January 2024, the deductions to avoid international double taxation may not jointly exceed 50 percent of the taxpayer's full tax liability.
148222 - NON-DEDUCTIBLE EXPENSES. LOSSES FROM PRESCRIBED EXERCISESIt is possible to deduct an expense recorded in a tax period after its accrual provided that this does not result in lower taxation even if the fiscal year in which the expense was accrued has expired.
148223 - TYPE OF TAX. NEW CREATION ENTITY: TRANSMISSION OF THE ACTIVITYIf the transfer of the activity carried out by the parent to the children's company has taken place, the entity could not apply the reduced rate for newly created entities.