Skip to content
V5226-16 ·9 December 2016 ·consulta-vinculante Medium impact
FISCAL

Loss reversal due to deterioration may be exempt from negative taxable base cap

The DGT confirms that the negative taxable base cap does not apply to loss reversals from deterioration if the losses represented at least 90% of deductible expenses in the period they were incurred.

In 6 key points

Lifecycle

2016-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact