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V2211-14 ·8 August 2014 ·consulta-vinculante Medium impact
Tax

Integration of provisions generating deferred tax assets is limited by positive taxable income

A query was made regarding the application of Article 19.13 and Additional Provision 22 of the Corporate Income Tax Law (TRLIS) concerning the integration of provisions for insolvency and social security benefits. The DGT clarifies the scope of these rules, the timing for assessing the link, and the treatment of assets converted into enforceable debt.

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Lifecycle

2014-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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