{"id":8991,"date":"2014-12-16T15:57:38","date_gmt":"2014-12-16T14:57:38","guid":{"rendered":"https:\/\/etl-ilia.es\/general\/novedades-sobre-el-impuesto-sobre-sociedades-is-para-2015\/"},"modified":"2021-05-05T16:17:49","modified_gmt":"2021-05-05T14:17:49","slug":"news-on-corporation-tax-is-for-2015","status":"publish","type":"post","link":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/news-on-corporation-tax-is-for-2015\/","title":{"rendered":"News on Corporation Tax (IS) for 2015"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" id=\"toc\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:calc( 1200px + 0px );margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-column\" style=\"--awb-bg-size:cover;--awb-border-color:#5c5c5c;--awb-border-top:0;--awb-border-right:0;--awb-border-bottom:0;--awb-border-left:0;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.5\" data-animationOffset=\"top-mid-of-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:right;--awb-hover-color:#f9f9f9;--awb-border-color:#5c5c5c;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#169e8c;--awb-content-color:#666666;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#5c5c5c;--awb-title-font-family:&quot;Lora&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-content-font-family:&quot;Oxygen&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\" id=\"toc-toggle\"><div class=\"panel-group fusion-toggle-icon-right fusion-toggle-icon-boxed\" id=\"accordion-8991-1\"><div class=\"fusion-panel panel-default toc panel-9e870b9c771ff480f fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_9e870b9c771ff480f\"><a class=\"active\" aria-expanded=\"true\" aria-controls=\"9e870b9c771ff480f\" role=\"button\" data-toggle=\"collapse\" data-target=\"#9e870b9c771ff480f\" href=\"#9e870b9c771ff480f\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Questions about Civil Societies<\/span><\/a><\/h4><\/div><div id=\"9e870b9c771ff480f\" class=\"panel-collapse collapse in\" aria-labelledby=\"toggle_9e870b9c771ff480f\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ul>\n<li><a href=\"#civil-societies-SCP-others\">Civil societies (SCPs and others)<\/a><\/li>\n<li><a href=\"#non-deductible-expenses\">Non-deductible expenses<\/a><\/li>\n<li><a href=\"#patrimonial-companies\">Patrimonial companies<\/a><\/li>\n<li><a href=\"#change-corporate-tax-deductions\">Change in corporate tax deductions<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 contenido-texto\" id=\"post\"><div id=\"civil-societies-SCP-others\" class=\"anchor\"><\/div>\n<h2 data-fontsize=\"18\" data-lineheight=\"40\">Civil societies (SCPs and others)<\/h2>\n<p>As of January 2016, civil companies that have commercial activity must pay corporate tax.<\/p>\n<p>It remains to be seen how this novelty will apply, but for practical purposes, it means that these companies will stop paying income tax and will do so through the IS.<\/p>\n<p>It should be noted that these are only companies with commercial activities, not those with professional activities, which will continue in the same way.<\/p>\n<div id=\"non-deductible-expenses\" class=\"anchor\"><\/div>\n<h2 data-fontsize=\"18\" data-lineheight=\"40\">Non-deductible expenses<\/h2>\n<p>Deductible expenses for Public Relations are limited, such as gifts, meals, invitations, etc.<\/p>\n<p>It is expected that as of 2015, the deductibility of these expenses will be limited to 1% of the company&#8217;s turnover.<br \/>\nThis modification does not affect other expenses, such as Christmas baskets, delivery of samples, etc.<\/p>\n<div id=\"patrimonial-companies\" class=\"anchor\"><\/div>\n<h2 data-fontsize=\"18\" data-lineheight=\"40\">Patrimonial companies<\/h2>\n<p>After formally disappearing, the concept of Patrimonial Society returns; review your situation to verify that it is not in this section.<\/p>\n<p>They are considered patrimonial (and, therefore, that they do not carry out the economic activity) when more than half of their assets are made up of securities or are not affected by economic activity.<\/p>\n<div id=\"change-corporate-tax-deductions\" class=\"anchor\"><\/div>\n<h2 data-fontsize=\"18\" data-lineheight=\"40\">Change in corporate tax deductions<\/h2>\n<table>\n<tbody>\n<tr>\n<td width=\"216\"><strong>Until 2014<\/strong><\/td>\n<td width=\"216\"><strong>From 2015<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Deduction in R + D + i<\/td>\n<td width=\"216\">Maintained with minor modifications<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Deduction for an investment of profits<\/td>\n<td width=\"216\">It is removed<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Deductions for job creation<\/td>\n<td width=\"216\">It is kept<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Deduction for job creation for workers with disabilities<\/td>\n<td width=\"216\">It is kept<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">For environmental investments<\/td>\n<td width=\"216\">It is removed<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">For professional training expenses<\/td>\n<td width=\"216\">It is removed<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">By reinvestment of profits<\/td>\n<td width=\"216\">It is removed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":7995,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[479,184,480],"class_list":["post-8991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-advice-blog","tag-civil-society","tag-corporation-tax","tag-patrimonial-society"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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