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V3459-16 ·20 July 2016 ·consulta-vinculante Medium impact
Tax

Increase in equity must first offset non-deductible impairments generated after 1 January 2013

A query was raised regarding whether an increase in a subsidiary's equity should be included in the tax base to reverse old impairments, even if it does not offset losses from recent financial years. The DGT ruled that the increase must first be applied to impairments generated in recent years that have not been tax-deductible.

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2016-07-20PublishedPublished 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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