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V1956-21 ·21 June 2021 ·consulta-vinculante Medium impact
Tax

The distribution of dividends may affect compliance with the maintenance of equity for the capitalization reserve reduction

A company inquires whether distributing reserves prior to 2015 affects the requirement to maintain the increase in equity for the reductions applied between 2015 and 2017. The DGT responds that the maintenance refers to the global amount of the increase and not to specific items, therefore the distribution of dividends does affect the calculation.

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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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