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V3046-15 ·9 October 2015 ·consulta-vinculante Medium impact
Tax

Accounting losses from credit transfers are deductible and included in tax consolidation

A query was raised regarding whether accounting losses arising from the transfer of credit rights between entities within a tax group are deductible. The DGT ruled that such losses are included in the tax base as they are equivalent to a debt write-off, and that income from the merger of debts also forms part of the tax base.

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2015-10-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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