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Aspectos temporales de la reversión mínima de la provisión por deterioro - Despacho de abogados Gómez-Acebo & Pombo
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Aspectos temporales de la reversión mínima de la provisión por deterioro

icon 18 de mayo, 2017
La Dirección General de Tributos analiza algunos aspectos temporales relacionados con la reversión mínima de la provisión por deterioro, dando así solución a algunas de las dudas surgidas a partir de la modificación que sobre ese aspecto efectuó el Real Decreto 3/2016, de 2 de diciembre, sobre el texto de la Ley del Impuesto sobre Sociedades.Como es sabido, el Real Decreto Ley 3/2016 introdujo diversas modificaciones sobre la Ley del Impuesto sobre Sociedades, destacando entre ellas las relativas al tratamiento fiscal de las pérdidas por deterioro de valores representativos de la participación en el capital o en los fondos propios de entidades…

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Aspectos temporales de la reversión mínima de la provisión por deterioro

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal