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V1839-18 ·22 June 2018 ·consulta-vinculante Medium impact
Tax

The capitalization reserve may be applied to family-owned companies if legal requirements are met

A limited liability company considered a family-owned company inquires whether it may apply the reduction for the capitalization reserve. The DGT responds that it may apply it provided that the requirements of Article 25 of the LIS are met.

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