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V3080-14 ·12 November 2014 ·consulta-vinculante Medium impact
Tax

Income from free parking spaces and compensation integrated into tax base according to accounting allocation

A company has requested guidance on how to record the receipt of 66 free parking spaces and an outstanding compensation payment. The DGT has ruled that the allocation for Corporate Tax purposes must follow the accounting allocation criteria established by the ICAC.

In 6 key points

How it affects those involved

Companies must ensure that the tax treatment of non-monetary benefits and compensations aligns strictly with their accounting recognition to avoid discrepancies in the corporate tax base.

Lifecycle

2014-11-12PublishedPublished 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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