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V0752-22 ·6 April 2022 ·consulta-vinculante Medium impact
Tax

The five-year unavailability period for capitalisation reserves begins from the end of the financial year

The query asks when the five-year unavailability period for capitalisation reserves starts counting. The DGT clarifies that the period begins from the close of the tax period to which the reduction corresponds.

In 6 key points

Lifecycle

2022-04-06PublishedPublished 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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