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V1854-19 ·16 July 2019 ·consulta-vinculante Medium impact
Tax

Capitalisation reserve counts towards the calculation of equity increases

The query asks whether amounts allocated to the capitalisation reserve should be included in the calculation of the increase in equity. The DGT rules that such a reserve must be taken into account to determine both the increase and its maintenance.

In 6 key points

Lifecycle

2019-07-16PublishedPublished 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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