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V2003-24 ·18 September 2024 ·consulta-vinculante Medium impact
Tax

Dividend payments reduce investment reserve limit in Balearic Islands

A company asks how dividend distributions from prior years affect the new investment reserve limit in the Balearic Islands. The DGT clarifies that outflows of own funds in the current year impact the undistributed profit calculation for the reduction of the taxable base.

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2024-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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