In its judgment of January 31, 2024, the Superior Court of Justice of Madrid examines two main aspects. First, the validity of a loan granted by the appellant entity to another entity, as well as the consideration of such loan as uncollectible, which would allow its deduction as a loss in the impairment of the… Continue reading The Superior Court of Justice of Madrid has ruled that the deduction for the impairment loss on the loan is valid
Tag: Superior Court of Justice of Madrid
The Court declares that the rectification request does not interrupt the prescription period as it is not related to previous inspection actions
It is emphasized that the appellant seeks to apply the deduction to avoid double internal taxation of dividends, a matter that was not addressed in its self-assessments for the years 2009 and 2010. The Superior Court of Justice of Madrid, in its ruling of December 13, 2023, examines whether the rectification request made by the… Continue reading The Court declares that the rectification request does not interrupt the prescription period as it is not related to previous inspection actions
