Annual Report and Consolidated Accounts 2015
18.2. DEFERRED TAX ASSETS
Deferred tax assets on 31
st
December 2015 and 2014, according to the temporary differences that
generate them, are broken down as follows:
Deferred tax liabilities
Dec. 2015
Dec. 2014
Reportable fiscal losses
122.890
259.367
Tangible fixed assets and intangible asset impairment losses
(1)
3.019.368
-
Other temporary differences
152.288
272.051
3.294.546
531.418
(1) Reclassification of 2.986.362 eur of deferred tax liabilities.
Prudently the group did not recognise deferred
tax assets in the amount of 73.124 euros refer-
ring to fiscal losses of 348.209 euros which may
be deducted from future taxable income.
Fiscal reports and its deferred tax assets by ju-
risdiction are:
Limit year of use
2017
2018 2026
2027
unlimited Total
Start year
2012
2013
2014
2015
Portugal
With deferred tax (21%)
-
Without deferred tax
84.121
66.878 28.523 22.080
201.602
Spain
With deferred tax (28%)
438.894 438.894
Without deferred tax
84.121
66.878 28.523 22.080 438.894 640.496
Deferred tax assets
Portugal
-
Spain
122.890 122.890
122.890 122.890
Other temporary differences
Swap (Portugal)
40.860
Tangible fixed assets and intangible asset impairment losses
3.019.368
Impairment of debt accounts (Spain)
43.953
Exc. amort. subsidiaries Lurca (Spain)
67.474
3.171.656
263
