Traspaso de pérdidas is an accounting technique that allows companies to claim net financial losses in future years to reduce tax obligations. The practice is legal and ethical, but companies must use it with prudence. The technique is useful for cyclical industries, but there is a risk that the rentable year may not occur. Large corporations should carefully consider the effect on their stock, and the IRS may investigate suspicious transfers.
When a company experiences a net financial loss in a specific year, it may be ventajoso in some cases, with fiscal effects, to claim this loss in future years. This accounting technique is called traspaso de pérdidas, therefore the loss of taxes is «translated» to a future fiscal year. The generally accepted accounting practices allow that the loss is transferred until six years, and in some cases until 15 years. The use of the waste trapping technique is ethical and legal, sometimes even necessary, but it must be used with prudence.
The purpose of the transfer of losses is that a company reduces its tax obligation. For example, if a company experiences a net negative operational input (NOI) in a given year, but then has a positive NOI in one of the next years, the company can claim the loss in one of the rentable years, thus reducing the taxes paid on the wages of this year. This technique is especially useful in businesses and sectors that are usually cyclical, such as the transport industry. Persons can also prove the loss of travel. Any net capital loss that exceeds the $3,000 US dollar (USD) can be transferred to future years to compensate for subsequent losses on capital payouts or ordinary inputs. In any year, the amount of capital losses that can be used to compensate for capital losses is unlimited.
Without embargo, there is a small cantidad of success associated with a loss of transference. For a person or company to claim a loss in a later rentable year, this rentable year must occur. If the company is financially supportive and may not exist in various years, this would be an important consideration. O, siguen varios años no rentables, la oportunidad de llevar adelante la pérdida se habrá ido. Without embargo, ahorrar la perdida de un año para su posterior use usually ser un buena electción se se prevén profits.
Large corporations may want to think it twice before implementing the loss transfer, since those things may be complicated by the idea that the size of the business increases. For example, a corporation with stock exchanges will need to carefully consider the effect that a loss of transference could have on its stock. The crimes and leaks reported to the Internal Tax Service (IRS) are the mismas that come from public accountants. If it may well be windy that it seems a little rentable for the IRS, this may confuse or worry stockholders who are not aware of what caused the transfer. An enterprise whose wages seem extraordinarily low for an inverter may have more difficulty in attracting inverters to buy their shares.
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