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V1957-21 ·21 June 2021 ·consulta-vinculante Medium impact
Tax

The capitalization reserve does count towards calculating the increase in equity for the tax benefit

The inquiry asks whether the capitalization reserve allocated in a financial year must be excluded when calculating the increase in equity to apply the tax benefit in the following financial year. The DGT responds that said reserve must be taken into account to determine both the increase and the maintenance of equity.

In 6 key points

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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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