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A company inquires whether the accounting reflection of a derivative against reserves and profit and loss affects its tax base. The DGT indicates that the tax treatment must follow the accounting classification and the economic reality of the transaction.
Question raised 1. Whether the accounting reflection of the derivative against the reserves and profit and loss of the inquiring entity in the 2012 and 2013 financial years has an effect on the individual and consolidated tax base of the entity and the tax group respectively in the 2012 and 2013 financial years.
The tax treatment of the transaction must follow the accounting classification assumed after analyzing its economic reality, in accordance with Articles 10 and 19 of the TRLIS. If the call option is classified as a derivative financial instrument in the strict sense, the corresponding accounting regulations shall apply. In such case, for the temporal imputation of income or expenses, Article 19.3 of the TRLIS would be applicable.
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