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An entity has requested clarification regarding the tax treatment of deferred tax assets following the 2016 Budget Law. The DGT clarifies when wealth contribution tax must be paid and how these assets should be integrated into the taxable base.
Cuestión planteada Se describen en el cuerpo de la contestación.
Los activos por impuesto diferido generados antes del 1 de enero de 2008 no están sujetos al pago de la prestación patrimonial, aunque mantienen el derecho a conversión. La prestación se calcula aplicando el 1,5% a la diferencia positiva entre la generación neta de activos (2008-2015) y la suma de las cuotas líquidas positivas de ese periodo. La integración en la base imponible sigue un orden específico: primero los activos sin derecho a conversión, luego los sujetos a la prestación patrimonial, después los generados antes de 2008 o sin obligación de pago, y finalmente los generados a partir de 2016.
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