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V4514-16 ·19 October 2016 ·consulta-vinculante Medium impact
Tax

Deductibility of impairment of trade receivables depends on compliance with Article 13.1 of the CIT Act

A company undergoing dissolution has enquired whether it must reverse impairments of trade receivables and if these are tax-deductible. The DGT has ruled that deductibility depends on meeting the circumstances set out in Article 13.1 of the CIT Act and the general requirements for deductible expenses.

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2016-10-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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