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V2937-20 ·30 September 2020 ·consulta-vinculante Medium impact
Tax

ITPAJD fee not deductible in corporate tax, but interest penalties may be

A company asked whether provisions for ITPAJD bonus regularization and associated interest penalties are deductible in corporate tax. The DGT states that the ITPAJD fee must be included in the property cost and is not a deductible expense, whereas interest penalties may be deductible.

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2020-09-30PublishedPublished 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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