CONSOLIDATED FINANCIAL STATEMENTS
18. INCOMES TAXES AND DEFERRED TAXES
18.1. INCOME TAX
18.1.1 18.1.1. Income tax receivable
On December 31st 2016, income tax receivable amounts to 2.332.391 euros (144.108 euros
in 2015), presented as follows:
Dec. 2016
Dec. 2015
Eat Out Group
2,246,990
-
Inverpeninsular Group (1)
77,883
-
Other witholding taxes
-
141,588
Income tax (Restmon)
7,518
2,519
2,332,391
144,108
(1) Tax Group of subsidiaries based in Spain.
18.1.2 Income tax payable
Income tax payable in the years ending on December 31st 2016 and 2015 are broken down as
follows:
Dec. 2016
Dec. 2015
RETGS (1)
1,541,182
1,099,991
Grupo Inverpeninsular (2)
-
217,498
Ibersol Angola
618,265
72,141
Dehesa
189,328
-
Others (3)
878
913
2,349,654
1,390,543
(1) AMOUNTS ARE DETAILED AS FOLLOWS:
Dec. 2016
Dec. 2015
Special payments on account (PEC)
-31,896
-101,355
Payments on account
-2,498,358
-1,652,622
Withholding taxes
-653,430
-
Income tax - parent
198,720
24,154
Income tax - Tax Group (RETGS)
4,526,147
2,829,814
Total
1,541,182
1,099,991
((2) Subsidiaries fiscal and tax Group, headquarter in Spain;
(3) Excluded from the special taxation of corporate groups (RETGS), income tax to be paid by subsidiaries Iberusa ACE.
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