This article, entitled "Incentives for investment", regulates the application of the exemptions contemplated therein, in two taxes, the application of which corresponds to the Canary Islands Tax Administration.
A summary of the new article can be seen at the following link: http://www.gobiernodecanarias.org/tributos/portal/estatico/info_tributaria/revista/Revista19/RevistaHC-19_2.pdf
Transaction: /EDGE/SII_CA_008 - Article 25 data
View in B+SII:
n order to cover the block affecting the Canary Islands on article 25 for invoices issued and received, a Badi with default implementation has been provided from the product. This Badi contains a configuration table where you can parameterize the fixed asset affected by the casuistry and the fields of block Art.25.
When going to Badi, there is the possibility of modifying the logic based on the requirements per client.
The operation of the table provided is as follows:
- Invoice issued: If it has exemption cause E5 and the special regime is 19 (Exempt internal operations by application article 25 Law 19/1994).
Subsequently, it checks if there is a Fixed Asset position in the invoice and with this data it goes to the table line to include the fields in the XML.
- Invoice received: If it has special regime 17. As in issued invoices, later it verifies if in the invoice there is position of Fixed Asset and with this data it goes to the line of the table to include the fields in the XML
