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V2268-19 ·21 August 2019 ·consulta-vinculante Medium impact
Tax

The DGT does not issue a ruling on information disclosure obligations in notes to the financial statements regarding non-monetary contributions

A requesting company asks what information must be included in its annual notes following two non-monetary contribution transactions. The DGT responds that it cannot rule on the accounting obligations set forth in Article 86 of the Corporate Income Tax Act.

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2019-08-21PublishedPublished 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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