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A requesting company asks what information must be included in its annual notes following two non-monetary contribution transactions. The DGT responds that it cannot rule on the accounting obligations set forth in Article 86 of the Corporate Income Tax Act.
Question raised 1. Which of the information required under Articles 86.1 and 86.2 of the Corporate Income Tax Act must company A and, where applicable, company B, include in its annual notes regarding the first of the transactions. In particular:
As the question of whether the special regime for non-monetary contributions applies to the described transactions was not raised, the DGT does not proceed to rule on the information disclosure obligations in the notes arising from said regime.
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