IndexAftrekbeperking rente earningsstripping
| Name | InterestDeductionLimitation |
|---|---|
| Namespace | http://www.nltaxonomie.nl/nt17/bd/20221207.a/dictionary/bd-data |
| Prefix | bd-i |
| Data type | bd-types:nonNegativeMonetaryNoDecimals13VItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | False |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| [GSP:IHZ-VPB,SBA-VPB ID:1764467]Het deel van de rente dat niet ten laste van de fiscale winst gebracht wordt. | nl | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Aftrekbeperking rente earningsstripping | nl | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | Belastingdienst Gegevensspecificatie | http://www.xbrl.org/2003/role/reference |
| Paragraph | 1764467 | http://www.xbrl.org/2003/role/reference |
| Section | IHZ-VPB | http://www.xbrl.org/2003/role/reference |
| Name | Belastingdienst Gegevensspecificatie | http://www.xbrl.org/2003/role/reference |
| Paragraph | 1764467 | http://www.xbrl.org/2003/role/reference |
| Section | SBA-VPB | http://www.xbrl.org/2003/role/reference |
| Article | 15b | http://www.xbrl.org/2003/role/reference |
| Name | Wet VPB1969 | http://www.xbrl.org/2003/role/reference |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | bd-abstr:InterestDeductionLimitationTitle | parent-child | urn:bd:linkrole:bd-lr-pre_vpb-winstberekening |
| sbr-dim:ValidationLineItems | domain-member | urn:bd:linkrole:bd-lr-hd_cube-pd |