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Deduction of tax losses

Binding Information
The new wording of paragraph 1 of article 52 of the CIRC, introduced by Article 87 of the State Budget Law for 2010, has reduced from six to four years the period during which the tax losses in given year can be deducted from taxable income in future years. In respect of tax losses incurred by taxpayers in periods prior to 2010, although it will take effect already in the enactment of the new law, they can still be deducted from taxable income up to the sixth year later, since that injury It took place under the validity of the old law, and this is the relevant fact to determine the temporally applicable standard. The four-year period now allowed as a deduction from the tax losses to taxable income will only be applied to originate losses in the exercise of its entry into force and in the following, ie from 2010, inclusive (Attached to that binding information)


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