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V0890-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Compensation for contract termination and impairment of property are integrated according to accounting standards

A company has requested clarification on whether it should include in its Corporate Tax taxable base the compensation received for the termination of a lease agreement and the impairment of its premises. The Directorate General of Taxes (DGT) rules that both concepts are governed by accounting standards.

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2015-03-23PublishedPublished 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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