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V2375-24 ·20 November 2024 ·consulta-vinculante Medium impact
Tax

Accounting treatment of grants under the PGC applies to the Corporate Tax taxable base

The taxpayer inquired whether the recognition criteria for grants under the General Accounting Plan (NRV 18) is consistent with the Corporate Tax Law. The DGT ruled that, as there are no tax regulations to override this criterion, the accounting treatment must be applied for tax purposes.

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2024-11-20PublishedPublished 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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