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V0745-22 ·5 April 2022 ·consulta-vinculante Medium impact
Tax

Failure to maintain equity requires regularisation of the capitalisation reserve

A company has enquired whether a regularisation following an inspection procedure that reduces its reserves constitutes a breach of the capitalisation reserve requirements. The DGT has ruled that such a charge reduces equity and, if the required increase is not maintained, the full amount of the previously applied profits must be paid back, plus interest.

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2022-04-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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