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V2805-18 ·25 October 2018 ·consulta-vinculante Medium impact
Tax

Voluntary accounting revaluations of holdings do not generate income or increased tax value

A company has requested a ruling on the tax implications of increasing the book value of holdings received through a non-monetary contribution. The DGT has ruled that voluntary revaluations do not have any effects on Corporate Income Tax.

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2018-10-25PublishedPublished 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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