Acabado este fattídico año 2020, las empresas españolas afrontan ahora el cierre de eiercicio. Prepare its annual accounts and calculate its Taxation on Societies (IS). This type of ownership will be complicated by the exceptional circumstances provoked by the pandemic, some of which are critical points.
In view of the amortizations, during the confinement, many companies have to close and currently some of them have become friends, closing, closing and closing to follow the evolution of the restrictive measures, in order to avoid the expansion . What will happen to the amortization of assets during the periods in which the companies will close? Are you considered as a deductible guest when you have no habit or use of the same things? Will Serán be deductible during the periods in which the company has not generated incomes? Do we need to adjust the amortization of assets during the periods of business closure?
About deducible guests, debit to the clear relationship between guest and ingress, when the company generates ingress the guests are not deducible, even though the AEAT has very clear in case of inactivation of the dedication by the deduction system of guests, by pequeños que sean. What happened to his guests when he was unconscious? ¿Serán afleibare en el IS? Do we tend to adjust as a permanent difference? What criterion is applied in relation to the guests devoted to the loved ones by Covid? Do you have no deductions and sanctions for what you do not like? In addition to the guests that are generated by including ERTE benefits for posterior parties (the guests are not deductible by ‘legal actions contrary to the legal order’ of Article 15 of the IS Act).
Another aspect to consider when it comes to patrimonial sovereignty. Many companies have maintained the Persian bay for months, and some of them have been completely closed, especially those affected by tourism. In this case, we must decide whether the activities of the company have an effect on an economic activity (which does not exist close to home) or well be treated as assets have no effect on the activity. Succeeding in this field, we enter into the so-called ‘sovereign patrimony’ which is what produces more than 50% of an entity’s asset and does not affect an economic activity. The definition of Cambia patrimonial society follows the tax of treatment. El IS según balancing trimestrales.
The taxation of patrimony on the basis of a maximum of 90 days in the social ownership of the conditions of patrimony. In fact, there are companies that maintain product centers, restaurants, restaurants and hotels where there is a lack of demand for affordable housing. The ‘sovereignty sovereignty’, provokes the loss of tax incentives in the IS (15% positive types, ERD incentives, dividend payout, and negative base compensation for enumerating some).
También quedaría excludes from being considered as a familiar company and, for that matter, its pasarian companies have to pay tribute to the value of the claims in the Tax on Heritage or, in case of transmission via herenia or donation, lose the reduction of 95% del Impuesto sobre Sucesiones.
The decision was taken in early June and July, when we presented the IS, IRPF (Autonomous) Declaration and the Tax on Heritage. On the other hand, the AEAT will take 4 years for inspectors to verify that all of them are correct.
David Jiménez, Raúl Marset and Albert Sagués, socios de RSM Spain