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V2203-25 ·17 November 2025 ·consulta-vinculante Medium impact
Tax

To access the Balearic investment reserve, commercial accounting is required

A professional using direct estimation inquires about the accounting requirements for the Balearic investment reserve. The DGT clarifies that commercial accounting under the Commercial Code is mandatory to benefit from this provision.

In 6 key points

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2025-11-17PublishedPublished 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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