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V0422-26 ·26 February 2026 ·consulta-vinculante Medium impact
Tax

Societal contributions and share transactions do not count as equity

A fiscal consolidation group entity asks about the calculation of the capitalisation reserve. The DGT clarifies that shareholder contributions and share transactions do not count towards equity increases or maintenance.

In 6 key points

Lifecycle

2026-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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