La Contabilización del Impuesto sobre Beneficios conforme a la Resolución de 9 de febrero de 2016 del ICAC83-113

  1. Elena Fernández Rodríguez
  2. Antonio Martínez Arias
Revista técnica tributaria

ISSN: 0214-6010

Year of publication: 2016

Issue: 114

Pages: 83-113

Type: Article

More publications in: Revista técnica tributaria


This sarticle studies the ICAC Resolution of February, 9th 20 7 6 concerning to the accounting of corporate income tax. This regulation cámandatory for all companies, for the preparation of their individual and consolidated Annual Accounts for fiscal years beginning after January, 7st 2075, despite being approved in 2076. In our opinion, this Resolution does not introduce majar developments in the accounting and measurement of corporate income tax. The main contributions are the new information requirements to be included in the Notes.