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V0194-14 28 January 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · pérdidas por deterioro

Impairment losses on equity holdings are not deductible for fiscal years beginning on or after 2013

A company inquires whether it may deduct losses arising from the impairment of the value of its holding in a company with negative equity. The DGT clarifies that the treatment depends on the commencement date of the fiscal year due to regulatory changes.

The question raised

Question posed: Whether the consulting entity may apply the deduction in respect of impairment losses on the value of its holding in the share capital of company A.

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