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V0155-17 ·24 January 2017 ·consulta-vinculante Medium impact
Tax

Reversal of participation impairment occurs on the last day of the tax period and is capped in case of transfer

The query asks when the reversal of impairment losses on participations should be recognised and how transfers affect it. The DGT responds that the reversal takes place on the last day of the tax period and, if a transfer occurs, the outstanding amount is integrated with the positive income limit.

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2017-01-24PublishedPublished 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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