ICONOS FINALES-TRAZADOS

BASQUE COUNTRY: New updating coefficients in Income Tax and Corporations

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The coefficients applicable to transfers made in 2026 are now available.

Note that the updating coefficients in Income Tax and the monetary correction coefficients in Corporations have already been approved for determining the income derived from the transfer of assets:

In Income Tax

The value to be considered to calculate the difference with respect to the transfer value and thus determine the amount of the gain or loss generated in an onerous or lucrative transfer of assets is updated by applying these coefficients.

In Corporations

To include in the taxable base the positive income obtained from the transfer of certain assets, the amount of monetary depreciation is deducted up to the limit of that income. For the calculation of this depreciation, one of the rules establishes that the purchase price or production cost of the assets and their accumulated depreciations must be multiplied by these coefficients.

 

Our professionals will help you calculate the capital gains or losses by applying the corresponding coefficients.

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