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A query was raised regarding whether the payment of the asset conversion (prestación patrimonial) regulated in the thirteenth additional provision of the Corporate Income Tax Act (LIS) constitutes a deductible expense. The Directorate General for Taxes (DGT) ruled that it is deductible, as it is not included in the list of non-deductible expenses under Article 15 of the LIS.
This ruling provides legal certainty for companies performing asset conversions, confirming that such payments can be used to reduce the taxable base for Corporate Income Tax.
The tax team reviews your specific situation.
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