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V0749-22 ·5 April 2022 ·consulta-vinculante Medium impact
Tax

Dividend distribution does not breach capitalisation reserve requirements if total equity increase is maintained

The applicant asks whether distributing dividends from voluntary reserves breaches the requirement to maintain the increase in equity associated with the capitalisation reserve. The DGT rules that this requirement refers to the total amount of the increase in equity rather than to specific line items.

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