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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

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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