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A company investing in the stock market has requested clarification on how to calculate its Corporate Income Tax taxable base regarding the purchase and sale of shares. The Directorate General of Taxes (DGT) has ruled that it must start from the accounting profit and apply the adjustments prescribed by law.
Cuestión planteada Cómo debe proceder la consultante para determinar la base imponible del Impuesto sobre Sociedades correspondiente a las compras y ventas de acciones en bolsa.
La base imponible se calcula corrigiendo el resultado contable determinado según las normas del Código de Comercio y demás leyes aplicables. Los ingresos y gastos se imputan al período en que se produzca su devengo, respetando la correlación contable. La compra de valores no genera efectos en la base imponible, mientras que la renta por la transmisión de valores se integra en ella, sin perjuicio de la posible aplicación de la exención del artículo 21 de la LIS.
What is published here, applied to a company or a specific case. The first meeting is free.
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