{"id":15115,"date":"2024-07-08T10:00:23","date_gmt":"2024-07-08T07:00:23","guid":{"rendered":"https:\/\/ch.jfdi.cc\/?p=15115"},"modified":"2024-07-08T10:00:23","modified_gmt":"2024-07-08T07:00:23","slug":"spain-guidance-on-deductibility-of-insurance-technical-reserves-for-corporate-income-tax-purposes","status":"publish","type":"post","link":"https:\/\/ch.jfdi.cc\/?p=15115","title":{"rendered":"Spain: Guidance on deductibility of insurance technical reserves for corporate income tax purposes"},"content":{"rendered":"<p>The General Directorate of Taxes (DGT) on June 11, 2024, issued two binding rulings (V1382-24 and V1383-24) regarding how to compute the limits applicable to the deductibility of expenses relating to the insurance claims reserves for corporate income tax purposes and, more specifically, how to factor into said limitations the income arising in connection with ceded reinsurance portfolios.<br \/>\nRead a\u00a0June 2024 report\u00a0prepared by the KPMG member firm in Spain<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The General Directorate of Taxes (DGT) on June 11, 2024, issued two binding rulings (V1382-24 and V1383-24) regarding how to compute the limits applicable to the deductibility of expenses relating to the insurance claims reserves for corporate income tax purposes and, more specifically, how to factor into said limitations the income arising in connection with &#8230; <a title=\"Spain: Guidance on deductibility of insurance technical reserves for corporate income tax purposes\" class=\"read-more\" href=\"https:\/\/ch.jfdi.cc\/?p=15115\" aria-label=\"Read more about Spain: Guidance on deductibility of insurance technical reserves for corporate income tax purposes\">Read more<\/a><\/p>\n","protected":false},"author":6,"featured_media":15116,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"Default","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[2458,3681,3644,2294,3398,7818,9350,4620,586,1065,1183],"class_list":["post-15115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-other","tag-connection","tag-corporate-income-tax","tag-expenses","tag-income","tag-income-tax","tag-insurance","tag-portfolios","tag-report","tag-spain","tag-tax","tag-taxes"],"acf":{"keyphrase":"","keywords":"","sourceimg":"","country-category":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spain: Guidance on deductibility of insurance technical reserves for corporate income tax purposes<\/title>\n<meta name=\"description\" content=\".\" \/>\n<meta name=\"robots\" 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