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V0348-19 ·19 February 2019 ·consulta-vinculante Medium impact
Tax

Voluntary property revaluations have no tax effects for Corporate Income Tax

A real estate rental company inquired about the tax implications of an asset revaluation confirmed by a court. The DGT ruled that, as it is a voluntary revaluation rather than one mandated by law, it is not included in the taxable base.

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2019-02-19PublishedPublished 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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