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A SOCIMI has requested clarification on whether accounting income from the reversal of an impairment that was not tax-deductible should be included in distributable profit. The DGT ruled that such income must be ignored when calculating dividend distributions if the original expense did not reduce the accounting profit in the period it was recorded.
This ruling provides legal certainty for SOCIMIs regarding the calculation of distributable profits, ensuring that non-tax-deductible accounting reversals do not artificially inflate the amount required for mandatory dividend distributions.
The tax team reviews your specific situation.
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