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V0751-22 ·6 April 2022 ·consulta-vinculante Medium impact
Tax

Dividend distribution does not prevent maintaining the increase in equity for the capitalisation reserve

A company has enquired whether the distribution of dividends affects the maintenance of the increase in equity required for the capitalisation reserve. The Directorate-General for Taxes (DGT) has ruled that the maintenance requirement refers to the total amount of the increase rather than to specific line items.

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2022-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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