Skip to content
Back to index
V3215-16 11 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · provisiones técnicas

Internal provisions for benefits between activities of the same entity are not tax-deductible

An entity inquired whether provisions for benefits between its insurance activity and its healthcare activity were tax-deductible. The DGT ruled that, as these are internal provisions between activities of the same taxpayer, they are not considered tax-deductible.

The question raised

Cuestión planteada Si es fiscalmente deducible el ajuste relativo a la provisión por prestaciones entre la actividad aseguradora y la actividad asistencial en el seno de la propia entidad, y en su caso, si corresponde calcular dicho ajuste por la variación estimada de dicha provisión a 31 de diciembre de 13.

Email
Contact