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V2506-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

Charges to reserves not included in taxable base under accounting policy changes or error corrections

The company asked whether it could reduce the value of garages and storage units against reserves in 2022 to adjust its balance sheet. Tax authorities replied that charges to reserves do not form part of the taxable base if the correction is made in accordance with the PGC.

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2024-12-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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