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V0134-17 ·23 January 2017 ·consulta-vinculante Medium impact
Tax

Variations in deferred tax assets due to tax rate changes are excluded from the calculation of the tax group's capitalisation reserve

A query was raised regarding whether the increase in a tax group's equity for the capitalisation reserve should include corporation tax income arising from the adjustment of deferred tax liabilities. The DGT ruled that such variations must be excluded.

In 6 key points

How it affects those involved

This ruling clarifies the scope of the capitalisation reserve calculation, ensuring that non-cash adjustments related to deferred tax changes do not artificially inflate the equity available for this purpose.

Lifecycle

2017-01-23PublishedPublished 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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