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COVID-19: efectos en el impuesto sobre sociedades de las minoraciones negociadas de rentas por arrendamiento, tras la reciente interpretación del ICAC - Despacho de abogados Gómez-Acebo & Pombo
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COVID-19: efectos en el impuesto sobre sociedades de las minoraciones negociadas de rentas por arrendamiento, tras la reciente interpretación del ICAC

icon 24 de febrero, 2021
La renta por arrendamiento minorada por acuerdo entre las partes a consecuencia de los efectos de la crisis sanitaria provocada por el COVID-19 se debe recoger contablemente como una renta negativa, siendo asumido este criterio por el impuesto sobre sociedades.

Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal