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V2357-16 ·27 May 2016 ·consulta-vinculante Medium impact
Tax

Profit reinvestment reserves cannot be included in the calculation of equity increases

The entity inquired whether amounts from 2014 profits allocated to the unavailable profit reinvestment reserve could be counted as an increase in equity for the 2015 capitalisation reserve. The DGT ruled that this is not possible.

In 5 key points

Lifecycle

2016-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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