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V5231-16 ·12 December 2016 ·consulta-vinculante Medium impact
Tax

Capitalisation reserve reduction is incompatible with preferential income under the residential leasing regime

A company engaged in the leasing of residential and commercial premises has requested guidance on calculating the capitalisation reserve reduction due to its incompatibility with preferential income tax relief. The Directorate General for Taxes (DGT) clarifies that the reduction applies only to the portion of the increase in equity that does not correspond to the preferential income.

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2016-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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