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Una empresa consultó cuándo puede destinar la reserva de actualización de la Ley 16/2012 a reservas de libre disposición y si dicha reclasificación computa para la reserva de capitalización. Hacienda responde que el plazo de diez años finalizó el 31 de diciembre de 2023, sujeto a la amortización de los elementos actualizados.
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