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V0424-19 ·27 February 2019 ·consulta-vinculante Medium impact
Tax

Insurance compensation for administrative fines must be taxed as income for Corporation Tax purposes

A company enquired whether the reimbursement of an AEPD fine through insurance constituted non-taxable income, given that the fine itself was a non-deductible expense. The DGT ruled that no adjustments to the accounting profit are required.

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2019-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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