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V1836-18 ·22 June 2018 ·consulta-vinculante Medium impact
Tax

The charge against reserves for retroactive goodwill amortization reduces equity for the capitalization reserve

A company within a tax consolidation group inquires whether the retroactive amortization of goodwill through a charge against reserves affects the maintenance of the equity increase required by the capitalization reserve. The DGT responds that said charge does indeed reduce equity at the close of the fiscal year and must be taken into account for the calculation of the maintenance of the increase.

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2018-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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