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V0229-26 ·5 February 2026 ·consulta-vinculante Medium impact
Tax

Provisions for ongoing litigation are deductible if they meet accounting and legal requirements

The DGT confirms that a provision for a possible payment arising from a judicial claim is deductible if recognised in accounts in accordance with PGC rules, provided it is not expressly excluded by the LIS.

In 6 key points

Lifecycle

2026-02-05PublishedPublished 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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