Skip to content
V1986-22 ·19 September 2022 ·consulta-vinculante Medium impact
Tax

No net income to be calculated for hospitality activities closed during the year

A query was raised regarding how to determine the net income for a hospitality activity in 2021 if it remained closed. The DGT ruled that, as there were no days of actual employment, use, or installation of modules, no net income needs to be calculated.

In 6 key points

Lifecycle

2022-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact