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V1781-25 ·3 October 2025 ·consulta-vinculante Low impact
Tax

Partially exempt entities may apply capitalisation reserve if meeting LIS Article 25 requirements

A partially exempt entity inquires whether it can benefit from a reduction in taxable base due to increased own funds. The DGT confirms it may apply this provision as long as it meets the requirements of Article 25 of the LIS.

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2025-10-03PublishedPublished 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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