Skip to content
V0696-16 ·22 February 2016 ·consulta-vinculante Medium impact
Tax

Determining whether an entity is a patrimonial entity requires using the average book value of balance sheets

The query asks whether the real value or the book value should be used to calculate the value of assets not related to an economic activity. The DGT rules that the value derived from the average of the quarterly balance sheets for the financial year or from the consolidated balance sheets must be used.

In 6 key points

Lifecycle

2016-02-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact