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V4127-15 ·22 December 2015 ·consulta-vinculante Medium impact
Tax

Reduction of taxable base and allocation to reserves may occur during the accounts approval period

An entity has requested clarification regarding the accounting date for capitalisation and smoothing reserves for the 2015 financial year. The DGT has ruled that the formal allocation may be carried out within the commercial period for the approval of accounts for the relevant financial year.

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2015-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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