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V4956-16 ·15 November 2016 ·consulta-vinculante Medium impact
Tax

Profit reinvestment reserve does not count as an increase in equity for the capitalisation reserve

A query was raised regarding whether the allocation to the profit reinvestment deduction reserve (under previous regulations) should be considered an increase in equity for the purpose of applying the capitalisation reserve reduction. The DGT ruled that it does not, as said reserve has a legal origin.

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2016-11-15PublishedPublished 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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