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A company enquired whether it could use the administrative inventory recording system to calculate its taxable base. The DGT ruled that, provided accounting regulations are met, this method is admissible for determining accounting profit for Corporate Tax purposes.
Question posed: Whether this procedure is admitted for the calculation of the Corporate Income Tax base.
The use of the administrative procedure for the valuation of inventories is tax-admissible provided it is carried out in accordance with the applicable accounting regulations. By following this method, the accounting result is considered determined according to the rules of the Commercial Code, thereby complying with Article 10.3 of the LIS for the calculation of the tax base. The company must present the information required in the profit and loss account and provide significant information in the notes to the financial statements to reflect a true and fair view.
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