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An association has requested clarification regarding the tax treatment of deferred tax assets and the wealth contribution tax following the reform of the Corporate Income Tax Act. The DGT clarifies when the contribution must be paid, how to calculate it, and the order of integration into the taxable base.
Cuestión planteada Se describen en el cuerpo de la contestación.
Los activos por impuesto diferido generados antes de 2008 no están sujetos a la prestación patrimonial, aunque tienen derecho a la conversión en crédito. La prestación se calcula aplicando el 1,5% a la diferencia entre la generación neta de activos (2008-2015) y las cuotas líquidas positivas de ese periodo. La integración en la base imponible debe seguir un orden: primero los activos sin derecho a conversión, luego los sujetos a la prestación patrimonial, después los activos anteriores a 2008 o no sujetos a la prestación, y finalmente los generados a partir de 2016.
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