96
The reconciliation between the consolidated comprehensive profit or loss statements, the corporation tax base, current and deferred tax for the
year, is as follows:
€Thousand
2014
2013
Spain Germany Czech R. Romania Poland Switzerland Luxembourg Latin America
(1)
Italy Netherlands
(2)
Portugal TOTAL Spanish
Companies
Other
Companies
Consolidated
comprehensive
profit and loss
statements
(75,876) 9,339 194
28
49
(701)
1,060
10,044
22
29,559 (56) (26,338) (125,754) 92,917
Adjustments to
consolidated
comprehensive
profit and loss:
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Accounting
consolidation
adjustments
(25,339) 4,765
-
-
-
-
-
-
4,680
-
-
(15,894) 22,770.00 9,974
Due to permanent
differences
35,823 (12,621)
-
196
-
1,460
(1,060)
(1,435) (10,572) 3,416
56 15,263 40,433 (2,069)
Due to temporary
differences
17,225 (188)
-
-
-
-
-
2,857
1,124 (7,956)
-
13,062 22,618 14,806
Tax base (Taxable
profit or loss)
(48,167) 1,293 194 224 49
759
-
11,465 (4,746) 25,018
-
(13,911) (39,935) 115,628
Current taxes to
be refunded / (to
pay)
(1,088)
179
-
1
-
(27)
2
(604)
4,183 1,751
(54)
4,343
(194)
2,761
Total current
tax income /
(expense)
11,275 (388)
-
(36)
(9)
(59)
-
(3,153)
(4,645) (6,254)
-
(3,269)
387 (26,266)
Total deferred
tax income /
(expense)
3,914 (57)
-
-
-
-
-
786
356 (1,989)
-
3,010 (7,827)
28,238
Total income /
(expense) due to
tax rate changes
(14,562)
-
-
-
-
-
-
(789)
-
-
-
(15,351)
-
-
Total Corporation
Tax income /
(expense)
626 (444)
-
(36)
(9)
(59)
-
(3,157) (4,289) (8,243)
-
(15,611) (7,440)
1,972
(1) The Latin America business area includes the profits and losses obtained by the Group in Argentina, Mexico, Uruguay, the Dominican Republic, Colombia, Chile, Panama and Brazil.
(2) The Netherlands business area includes Belgium and France.
Financial years subject to tax inspection
In accordance with Spanish tax legislation, the years open for review to the Consolidated Tax Group are:
Tax
Pending Periods
Corporation
2010 to 2013
VAT
2011 to 2014
IRPF (personal income tax)
2011 to 2014
Others
2011 to 2014
On 30 January and 3 February 2015, NH Hotel Group, S.A. and NH Hoteles España, S.A. received separate notifications from the Spanish Tax Agency
of audit and investigation inspections, with the following scope:
Item
Period
Corporate Income Tax
2010 to 2014
Value Added Tax
2011 to 2013
Withholdings on earnings
2011 to 2013
Withholdings on property income
2011 to 2013
Withholdings on non-resident income (NH Hotel Group)
2011 to 2013
The notification of the start of audit and investigation inspections was sent to NH Hotel Group, S.A. in its role as the parent company of Grupo 23/92,
regarding Corporate Income Tax, and of Group 161/09, regarding VAT.
REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS
