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V2212-14 ·8 August 2014 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding the application of Article 19.13 of the Corporate Income Tax Law concerning the integration into the taxable base of impairment provisions for loans or social security contributions that generated deferred tax assets. The DGT clarifies the scope of the rule, the timing for assessing the link to debtors, and the treatment of assets converted into enforceable debt.

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

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