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V0255-18 ·5 February 2018 ·consulta-vinculante Medium impact
Tax

Distribution of reserves within a tax group does not breach equity maintenance requirements if the increase is maintained at group level

A company representing a tax group has enquired whether distributing reserves from one of its members affects the equity maintenance requirement for the capitalisation reserve reduction. The DGT has ruled that the requirement refers to the total increase in the tax group's equity.

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2018-02-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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