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V3526-16 ·27 July 2016 ·consulta-vinculante Medium impact
Tax

Late payment interest on social security debts of a successor is deductible within financial expense limits

A company seeking clarification must pay the social security debts of a previous company due to being declared its successor. The DGT is analysing whether the principal, surcharges, and late payment interest are deductible for Corporate Tax purposes.

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2016-07-27PublishedPublished 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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