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Noticias

Informe de la DGT sobre el nuevo art. 37 del TRLIS

La Dirección General de Tributos ha emitido un informe en el que se interpretan determinados aspectos de la Ley 14/2013, de apoyo a los emprendedores y su internacionalización, en materia del IS y, en particular, la nueva deducción por inversión de beneficios, establecida en el art. 37 del TRLIS. Se trata del Informe DGT IE0041-14, de 06 de febrero de 2014 que se cita expresamente en algunas de las consultas del programa Informa, publicadas en la página web de la AEAT.

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