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The taxpayer inquired about the accounting impact of certain reserve adjustments and the capitalisation of financial expenses on the Corporate Tax taxable base. The DGT ruled that expenses incurred to correct errors from financial years that have already lapsed cannot be deducted in the current year to prevent tax underpayment.
This ruling prevents companies from using corrections of past errors to reduce their current tax liability, ensuring that tax obligations are strictly tied to the period in which the economic activity occurred.
The tax team reviews your specific situation.
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