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V0100-23 ·31 January 2023 ·consulta-vinculante Medium impact
Tax

The accounting result for Corporate Income Tax is determined according to the Commercial Code and the General Accounting Plan

A query is made regarding the tax regime of an entity acting as a manager in a joint account contract. The DGT clarifies that the calculation of the tax base must start from the accounting result according to commercial regulations.

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2023-01-31PublishedPublished 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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