{"id":11292,"date":"2024-05-14T17:05:13","date_gmt":"2024-05-14T17:05:13","guid":{"rendered":"https:\/\/seegman.com\/resolutions-of-the-teac-applying-the-ruling-of-the-constitutional-court-on-the-unconstitutionality-of-rdl-3-2016\/"},"modified":"2025-02-11T22:58:05","modified_gmt":"2025-02-11T22:58:05","slug":"resolutions-of-the-teac-applying-the-ruling-of-the-constitutional-court-on-the-unconstitutionality-of-rdl-3-2016","status":"publish","type":"post","link":"https:\/\/seegman.com\/en\/resolutions-of-the-teac-applying-the-ruling-of-the-constitutional-court-on-the-unconstitutionality-of-rdl-3-2016\/","title":{"rendered":"Resolutions of the TEAC applying the ruling of the Constitutional Court on the unconstitutionality of RDL 3\/2016"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"11292\" class=\"elementor elementor-11292 elementor-11284\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aeb57ba elementor-section-height-min-height elementor-section-content-middle elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"aeb57ba\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7c289b3\" data-id=\"7c289b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66ee9c0 elementor-section-stretched 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elementor-size-default\">Resolutions of the TEAC applying the ruling of the Constitutional Court on the unconstitutionality of RDL 3\/2016<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-09b7820\" data-id=\"09b7820\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d0c1ad elementor-section-height-min-height elementor-section-items-stretch elementor-reverse-tablet elementor-section-content-top elementor-section-boxed elementor-section-height-default\" data-id=\"4d0c1ad\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2966d49\" data-id=\"2966d49\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7733ef elementor-widget elementor-widget-text-editor\" data-id=\"e7733ef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>We have access to the first rulings of the TEAC recognizing the invalidity of some of the measures introduced in the Corporate Income Tax Law by Royal Decree-Law 3\/2016, which included greater limitations on the offsetting of tax losses and double taxation deductions, as well as the mandatory reversal of impairment losses on shareholdings.<\/em><\/p>\n<p>We have access to the first rulings of the TEAC recognizing the invalidity of some of the measures introduced in the Corporate Income Tax Law by Royal Decree-Law 3\/2016, which included greater limitations on the offsetting of tax losses and double taxation deductions, as well as the mandatory reversal of impairment losses on shareholdings.<\/p>\n<p>The ruling was included in Resolutions 00\/06490\/2023\/00\/00\/00 and 00\/05806\/2023\/00\/00\/00, both dated 22 February 2022, in which the TEAC ordered the AEAT to issue new resolutions or settlements, taking into account the measures declared unconstitutional by the Constitutional Court in its Ruling 11\/2024 of 15 January.<\/p>\n<p>In both resolutions, the TEAC declares the administrative act issued to be null and void, but orders a new one to be issued without including the measures declared null and void in RDL 3\/2016, as it considers that the proceedings cannot be retroactive, given that the AEAT has not committed any error of a formal nature, which was linked to a rule in force at the time of issuing the settlement act in the inspection or resolving the request for rectification.<\/p>\n<p>Following the declaration of unconstitutionality by the TC and with the criterion applied by the TEAC in this case, it is expected that the AEAT will be able to verify the accredited measures, review the movement of deteriorated amounts, fluctuations or reversals in the partitions or in the equity of the investee companies.<\/p>\n<p>See <a href=\"https:\/\/serviciostelematicosext.hacienda.gob.es\/TEAC\/DYCTEA\/textoresolucion.aspx?id=00\/06490\/2023\/00\/0\/1\">00\/06490\/2023\/00\/00<\/a> y <a href=\"https:\/\/serviciostelematicosext.hacienda.gob.es\/TEAC\/DYCTEA\/textoresolucion.aspx?id=00\/05806\/2023\/00\/0\/1\">00\/05806\/2023\/00\/00.<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-aa8a01e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa8a01e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1a6805f\" data-id=\"1a6805f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d92145 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"9d92145\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link 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elementor-element elementor-element-5874b56 elementor-section-height-min-height elementor-section-items-stretch elementor-reverse-tablet elementor-section-content-top elementor-section-boxed elementor-section-height-default\" data-id=\"5874b56\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e452e7a\" data-id=\"e452e7a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div 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aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad57e70 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad57e70\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c880adc\" data-id=\"c880adc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ae0aaf elementor-widget elementor-widget-heading\" data-id=\"1ae0aaf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">More Technical Articles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>We have access to the first rulings of the TEAC recognizing the invalidity of some of the measures introduced in the Corporate Income Tax Law by Royal Decree-Law 3\/2016, which included greater limitations on the offsetting of tax losses and double taxation deductions, as well as the mandatory reversal of impairment losses on shareholdings. We [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9520,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[99,79,102],"tags":[87],"class_list":["post-11292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-article","category-tax","tag-article"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Resolutions of the TEAC applying the ruling of the Constitutional Court on the unconstitutionality of RDL 3\/2016<\/title>\n<meta name=\"description\" content=\"We have access to the first rulings of the TEAC recognizing the invalidity of some of the measures introduced in the Corporate Income Tax Law by Royal Decree-Law 3\/2016\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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