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V1853-21 ·14 June 2021 ·consulta-vinculante Medium impact
Tax

Negative result from AJD compensation in subrogations is not deductible for the subrogated entity

An association of credit institutions has enquired whether the expense arising from the write-off of outstanding AJD fees can be offset against the income received from the subrogating entity. The DGT has ruled that if the difference results in a negative outcome, it shall not be deductible, whereas if it is positive, it shall be included in the tax base.

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2021-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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