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V2568-20 ·28 July 2020 ·consulta-vinculante Medium impact
Tax

Accounting expenses are deductible for Corporate Tax if they meet LIS requirements

An insurance agency has requested clarification regarding the tax base, the deductibility of expenses, and the offsetting of losses for Corporate Tax. The DGT explains the rules for temporal imputation and deductibility, clarifying that specific accounting treatments fall outside its jurisdiction.

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2020-07-28PublishedPublished 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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