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V5458-16 ·27 December 2016 ·consulta-vinculante Medium impact
Tax

Asset conversion payments for deferred tax are deductible expenses for Corporate Income Tax

A query was raised regarding whether the payment of the equity contribution regulated in the thirteenth additional provision of the LIS is deductible. The DGT ruled that, as it is not included in the list of non-deductible expenses under Article 15 of the LIS, the expense is tax-deductible.

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2016-12-27PublishedPublished 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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