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V1952-21 ·21 June 2021 ·consulta-vinculante Medium impact
Tax

The approval of dividends on account of the current financial year does not reduce the capitalization reserve base

A company inquired whether approving dividends charged to the current financial year affected the calculation of the capitalization reserve reduction. The DGT responds that it has no impact on the increase in equity for the financial year in which it is approved.

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2021-06-21PublishedPublished 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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