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V0434-15 ·4 February 2015 ·consulta-vinculante Medium impact
Tax

Deferred tax assets integration governed by taxable base limits based on transaction volume

A bank asks how to integrate deferred tax assets arising from credit impairment provisions into its taxable base. The DGT clarifies that integration shall take place within the limits of the taxable base set out in current regulations, even if the credit institution loses its banking licence.

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2015-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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