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V2451-22 ·29 November 2022 ·consulta-vinculante Medium impact
Tax

10% reduction in taxable base applicable for increase in equity

A query was raised regarding how to calculate the increase in equity for the capitalisation reserve in tax periods that do not coincide with the calendar year. The DGT clarifies that the calculation must be based on the difference between equity at the end and at the beginning of each period, excluding the results of each financial year.

In 5 key points

How it affects those involved

This clarification provides certainty for companies with non-standard tax years on how to correctly apply the capitalisation reserve deduction, ensuring compliance with equity increase requirements.

Lifecycle

2022-11-29PublishedPublished 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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