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A company requested clarification on the tax treatment of correcting accounting errors when writing off customer and supplier balances that were already collected or paid in previous financial years. The DGT ruled that, if the income and expenses were correctly recognised at the time, the correction of these balance sheet items does not affect the taxable base.
The ruling clarifies that correcting balance sheet errors related to historical transactions does not trigger new tax liabilities or adjustments, provided the original income and expenses were correctly accounted for under the accrual principle.
The tax team reviews your specific situation.
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