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V2403-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

Voluntary revaluation of inventories is not included in the Corporate Tax taxable base

A real estate developer has enquired whether the accounting revaluation of its inventories should be included in the Corporate Tax taxable base. The DGT has ruled that, as it is a voluntary revaluation and not required by law, it has no tax implications.

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2021-08-23PublishedPublished 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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