The tax loss carryforward leveling reserve under Article 105 of the Corporate Income Tax Act

Authors

  • Javier Alonso Madrigal

DOI:

https://doi.org/10.48297/5xewzv44

Keywords:

Corporate tax, Tax base equalization reserve for small companies, Carry back, Carry forward

Abstract

The article critically examines the scope of application of the reserve for equalization of negative tax bases for small companies in the spanish CT and quantifies its amount in financial terms, the limit to the incentive and its articulation with the capitalization reserve and  concludes with some proposals.

Downloads

Download data is not yet available.

Author Biography

  • Javier Alonso Madrigal

    Profesor Propio de Derecho Financiero y Tributario
    Facultad de Derecho Comillas-ICADE
    (España)

Downloads

Published

30/12/2024

Issue

Vol. 4 No. 147 (2024): Revista Técnica Tributaria - Nº 147

Section

Studies

License

Derechos de autor 2025 - Todos los derechos reservados durante un año desde la fecha de publicación y Licencia Creative Commons BY-NC-ND 4.0 pasado el primer año de la fecha de publicación.

How to Cite

Alonso Madrigal, J. (2024). The tax loss carryforward leveling reserve under Article 105 of the Corporate Income Tax Act. Technical Tax Journal, 4(147), 203-239. https://doi.org/10.48297/5xewzv44