The Supreme Court of the Principality of Asturias, in its ruling of April 12, 2023, examines the correct temporal imputation of the refund of the IVMDDH undue income. The plaintiff argues that such refund should be imputed in the years in which the undue payment was made, not in the 2015 corporate income tax return,… Continue reading Tax advisor: The refund of the undue income of the IVMDH is imputed to the year in which the payment of the tax was made
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Tag: temporary imputation
Tax Advisor: Is it valid to deduct an expense incorrectly accounted for in a year subsequent to that of its accrual, according to the accounting rules, if the year in which the accrual occurred is already time-barred?
The lower court holds that the tax authorities allow the deduction of an expense accrued in a previous year in a subsequent year, as long as the year in which the accrual occurred is not time-barred, considering the statute of limitations as from the deadline for filing the tax return of the year in which… Continue reading Tax Advisor: Is it valid to deduct an expense incorrectly accounted for in a year subsequent to that of its accrual, according to the accounting rules, if the year in which the accrual occurred is already time-barred?