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How to avoid that the payments go off against the account after a good year
After an exercise of excess profits, the companies face the challenge to realize payments at the expense of the Tax of Societies that do not correspond with the forecasts of the following year. Those income can be avoided, according to Deloitte Lawyers and Tributary Advisers Given the economic problems that cross many of the Spanish companies, the advances, deductions or exemptions in the payment of the Tax on Societies - is have become, in many cases, in a question of life or death. For this reason, EXPANSION has reunited to the equipment of professionals of the area of Corporate de Deloitte Tributary Lawyers and Advisers so that they solve the doubts posed by the internauts in www.expansion.com. The Tax of Societies that we have presented/displayed east year has left us very elevated due to the capital gain generated by the sale of our old facilities. But now, the payments at the expense of the next year are going to us to leave a barbarism. Exists some formula to make the payments without being based against the account in the last matters of the tax to be extraordinarily increased? Two procedures exist to determine the quantity of the divided payments. The first modality - article 45,2 is the one that comes practicing, according to we understand. The disadvantages that are mentioned can solve deciding on the second modality of calculation for the divided payments - article 45.3-. The exercise of the option of this other alternative must both realize it the companies through the corresponding censal declaration within first months of the tax period in which it is wanted to apply this alternative. Its amount is determined applying a percentage - 21% for year 2008 - to the tax basis of the 3.9 or 11 months of every natural year. Is applied the tax if I reinvert the benefit obtained in a real estate promotion in paying to part of the loan ground that I have in another promotion, which not yet I have begun and that, seen the present situation, I do not have intention to begin? The application of the deduction by reinvestment regulated in article 42 of the TRLIS requires that certain requirements are fulfilled, among them, who that one either in that reinvert themselves is or an affection to economic activities. Insofar as the land is not going to be affection to an economic activity, we considered that the organization will not have right to deduction use by reinvestment. However, the reinvestment must inside take place the three later years to the putting at the disposal of the transmitted patrimonial element, reason why, if the land were affected some activity, would be applicable east fiscal benefit. When a society leaves its activity by business cease, it can continue with the rents of the buildings that it owns without having to eliminate the company? Yes that could continue with the rents of the buildings without having to eliminate the company, whenever its social object and its Tax of Economic Activities contained the renting activity. Case of not being in its social object, would modify to be able to realize this activity. I paid an important amount in the July liquidation and have decided to close the company. But it is that I must satisfy an important amount like divided payment. There is some possibility of avoiding it? Until the liquidation of the society not this enrolled one in the Mercantile Registry, the company has the obligation to realize the divided payments. How it would pay in is the valuation to reasonable value of Buildings in a society dedicated to the renting of these? The buildings are not susceptible to value themselves to reasonable value. The reasonable value is only applicable to certain financial instruments. Different question is the determination of the loss by deterioration that can be shown by comparison between the countable value of the buildings and its recoverable value, that is the major between the reasonable value and the present value of the cash flow derived from the rented buildings. The valuing corrections by deterioration of the elements of the immobilized material, as well as their reversion, will be clear as a cost or a enter respectively the account of losses and gains. The reversion of the deterioration will have like limit the countable value of the immobilized ones that would be recognized the date of reversion if the deterioration of the value had not been registered. (The extracted News of EXPANSION)
 
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