Skip to content
V2469-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

Lender of events can only claim deductions under LIS, not regional law

A company in the common territory asks whether it can claim a deduction for financing events that entitle them to a deduction under Vizcaya's regional law. The DGT responds that the deduction transfer mechanism under article 39.7 of the LIS applies only to deductions provided for in articles 36.1 and 36.3 of that law.

In 6 key points

Lifecycle

2024-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact