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V1923-24 ·3 September 2024 ·consulta-vinculante Medium impact
Tax

Loss from rejection of energy rebate refund is deductible for Corporate Tax purposes

A service station has inquired whether the accounting loss resulting from the rejection of a claim for energy product rebates is deductible for Corporate Tax. The Directorate General for Taxes (DGT) has ruled that such a loss is included in the taxable base during the period in which it is recorded in the accounts.

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2024-09-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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