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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 27 results.
Gastos from withdrawn amounts must be assigned to the affected exercise if accounts have not yet been prepared
V5019-26
Negative income from the dissolution of a linked entity is deductible
V0552-26
Economic income must be attributed to the accounting period in which it is earned, not generated
V0473-26
Accounting value of stock for donation deductions is net balance after deterioration adjustments
V0359-26
Loss of value in shares not deductible if LIS article 21 exemption conditions met
V0302-26
Conditions for the tax deductibility of credit loss provisions under the LIS
V2614-25
Capitalised financing costs may be excluded from the 30% operational profit limit
V2228-25
Deducibilidad de pérdidas por deterioro de créditos frente a entidades vinculadas en situación de concurso
V0651-25
The application of the limitation under Art. 84.2 LIS in mergers depends on the difference between the value of the contributions and their tax value
V0007-25
Extinction of Moroccan subsidiary: intercompany credit impairment and negative tax income on dissolution
V2519-24
Extinction of Moroccan subsidiary: credit deterioration and negative income in IS upon dissolution
V2520-24
Deterioration of loans to Mexican subsidiary not deductible until liquidation, when loss is deductible under art. 21.8 LIS
V2346-24
No son fiscalmente deducibles las pérdidas por deterioro de participaciones si se cumplen los requisitos de exención del art. 21 LIS
V2434-22
La deducibilidad de la cobertura de riesgo de crédito se rige por la norma vigente al devengo del impuesto tras la Circular 4/2019
V0292-21
Posibilidad de acogimiento al régimen especial de fusiones bajo condiciones de la LIS y la Ley 3/2009
V0853-20
Reversal of participation impairment occurs on the last day of the tax period and is capped in case of transfer
V0155-17
Loss reversal due to deterioration may be exempt from negative taxable base cap
V5226-16
La reversión de pérdidas por deterioro en consolidación fiscal se aplica a las deducidas en el propio grupo fiscal
V5064-16
Tratamiento fiscal de la distribución de aportaciones, reservas por reducción de capital y resultados por reversión de deterioros
V4953-16
Deductibility of loss on shareholding governed by accounting recognition period
V4873-16
La reversión de pérdidas por deterioro de participaciones se imputa a la entidad que practicó la corrección o a otra vinculada
V4560-16
Diferimiento de la imputación de rentas negativas por transmisión de participaciones entre entidades de un mismo grupo
V4465-16
Deduction for share capital difference conditional on accounting recordation
V4011-16
Tratamiento fiscal de la renta por transmisión de participaciones y aplicación de la exención del artículo 21 LIS
V2612-16
Deductible deterioration reversal must be removed from consolidated tax base
V3153-15
Deducibilidad de la pérdida por deterioro de una participación tras la salida de una sociedad del grupo fiscal
V1703-15
La capitalización o condonación de deudas de socios no genera ingresos tributables en la sociedad prestataria bajo condiciones específicas
V1609-15
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