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Deferred Tax Assets: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2017

Current position

The conversion of deferred tax assets into an enforceable credit does not require that the circumstances for the deductibility of the recorded expenses have been triggered. Both assets derived from insolvencies and social security provisions without deductibility conditions (type A) can be monetized, as well as those where deductibility has already occurred but was not integrated. To determine whether provisions have been applied to their intended purpose, the net increase or decrease in the amount of the provisions during the tax period must be used, regardless of intermediate fluctuations.

The DGT's position remains stable regarding the nature of the assets, but it has specified the mechanics of their conversion and control. It has been clarified that conversion into credit does not depend on tax deductibility, and a net calculation method for provisions based on the closing balance of the period has been established.

Turning points

  1. V4346-16

    Clarifies that conversion into an enforceable credit does not require the triggering of the circumstances for the deductibility of the recorded expenses.

  2. V0182-17

    Establishes that to determine whether provisions have been applied to their intended purpose, the net increase or decrease for the period must be used, without considering intermediate fluctuations.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V4140-15 28 Dec 2015

Deferred tax assets generated before 2008 are not subject to wealth contribution tax

SG de Impuestos sobre las Personas Jurídicas
activos por impuesto diferidoprestación patrimonialconversión en créditobase imponiblecuota líquida positiva LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.12LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 13.1.a
Affects CompanyExpat · Non-residentIndividual

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