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A taxpayer operating under the simplified direct estimation method inquired whether they could apply a loss from the impairment of trade receivables in 2015 or 2016. The DGT ruled that, although accounting standards allow for the recognition of expenses from previous periods, they cannot be tax-deductible if the expense pertains to a period that has already become prescribed.
This ruling clarifies that the temporal recognition of expenses for accounting purposes does not override the statute of limitations for tax deductions, preventing taxpayers from claiming expenses against current tax liabilities if the underlying period has expired.
The tax team reviews your specific situation.
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