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V0017-25 ·7 January 2025 ·consulta-vinculante Medium impact
Tax

Retention on participation accounts applies to positive monthly results less prior negative results

An entity asked whether the retention base in a participation account contract should be the positive monthly result or the net result after offsetting prior losses. The DGT replied that retention is applied to positive monthly results reduced by prior negative results.

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2025-01-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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