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V1299-14 ·14 May 2014 ·consulta-vinculante Medium impact
Tax

Obligation to include positive adjustment from reversal of impairment losses in base tax

A company asks about the application of the rules regarding the reversal of impairment losses in non-listed entity participations. The DGT clarifies that the reversal of the provision must be charged to the exercise in which impairment is eliminated and how the transitional regime applies.

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2014-05-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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