Corporate income tax %
This parameter specifies the percentage to apply to the subsidy in order to calculate the deferred tax.
It is used in the Spanish legislation in two situations:
- Creation of a new subsidy: recognition to the deferred tax liabilities
- Allocation to the results of the part of the subsidy that corresponds to the depreciation of a period: partial derecognition of a deferred tax liability
Level of localization / Global variable
This parameter is defined at the level Company. It belongs to Chapter AAS (Fixed assets) and the Group GRT (Subventions), The following parameters are also associated with this chapter and group :
- GRTAUTNUM (Subsidy numbering)
- GRTDVEREG (Variance recovery strategy)
- GRTNOHIS (No. closed FY to be saved)
- GRTPRVUPD (Review earlier subsidy)
No global variable is associated with it.
Activity codes
The following activity codes (sorted by type) are associated with the parameter :
GRT :
Subsidy