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MEDIUM
FISCAL

To access the Balearic investment reserve, commercial accounting is required

V2203-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2203-25
Published
17 Nov 2025

Summary

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

Lifecycle

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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