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V0152-15 ·19 January 2015 ·consulta-vinculante Medium impact
Tax

Losses from foreign permanent establishments not deductible from 2013

An airline asks whether losses from its permanent establishments in France and Italy are deductible. The DGT clarifies that, under Law 16/2013, these negative revenues are not included in the taxable base, except in cases of transfer or cessation of activity.

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2015-01-19PublishedPublished 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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