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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 105 results.
Market value of non-listed shares may be the actual amount if market value is proven
V1664-26
Transmitted share value may be the higher of net worth or market capitalisation
V1419-26
Revaluation reserve may be redirected to free disposal reserves after ten years
V5015-26
25% capitalisation reserve limit applicable if turnover below €1m
V0997-26
Dividend payout against issuance premium does not affect capitalisation reserve
V0655-26
Capitalisation reserve can be used with existing reserve; it is a right, not a tax option
V0558-26
Societal contributions and share transactions do not count as equity
V0422-26
Share buyback and amortisation do not affect capital reserve requirement
V0391-26
Resolución de 9 de enero de 2026, de la Dirección General de Seguros y Fondos de Pensiones, por la que se publica el tipo de interés máximo a utilizar en los planes de pensiones respecto a las contingencias en que esté definida la prestación y para las que se garantice exclusivamente un tipo de interés mínimo o determinado en la capitalización de las aportaciones, de aplicación al ejercicio 2026.
BOE-A-2026-1225
Partially exempt entities may apply capitalisation reserve if meeting LIS Article 25 requirements
V1781-25
Life and pension insurance incorporated into Wealth Tax via mathematical provision or capitalisation value
V0547-25
Transfer value of shares must not be lower than book or capitalisation value, unless market value is proven
V1680-24
A permanent establishment may apply capitalisation reserve reduction at its own site
V3250-23
Cross-border merger with a non-resident entity may breach capital reserve requirement without obligation subrogation in Spain
V1755-23
Sale of shares between spouses triggers capital gains or losses for Personal Income Tax purposes
V0565-23
Dividend distributions from profits do not affect the maintenance of equity increases for the capitalisation reserve
V2490-22
Equity components may be used provided the total amount of the increase is maintained
V2475-22
10% reduction in taxable base applicable for increase in equity
V2451-22
Reserve distributions do not breach equity increase requirements if the total increase amount is maintained
V2446-22
The five-year unavailability period for capitalisation reserves begins from the end of the financial year
V0752-22
Dividend distribution does not prevent maintaining the increase in equity for the capitalisation reserve
V0751-22
Distribution of tax transparency reserves may lead to breach of capitalisation reserve requirements
V0750-22
Dividend distribution does not breach capitalisation reserve requirements if total equity increase is maintained
V0749-22
Failure to maintain equity requires regularisation of the capitalisation reserve
V0745-22
Acquisition value of shares shall be the transfer value calculated for the previous seller
V0259-22
Valuation of non-traded entity holdings under Article 16 LIP if no insolvency proceedings are underway
V3167-21
Exchange of usufruct for cash following inheritance acceptance is taxed as a barter under ITPAJD
V2629-21
The transfer value of shares shall be the actual amount, provided it is proven to be market value
V2509-21
Creation of life annuities in exchange for bare ownership is exempt from VAT
V2414-21
Increase in equity for the capitalisation reserve is determined under Art. 25 LIS, regardless of the revenue timing criteria
V2402-21
Transfer value of non-listed shares may be the actual amount or the higher of net equity or market capitalisation
V2080-21
The approval of dividends on account of the current financial year does not reduce the capitalization reserve base
V1952-21
The distribution of dividends may affect compliance with the maintenance of equity for the capitalization reserve reduction
V1956-21
The capitalization reserve does count towards calculating the increase in equity for the tax benefit
V1957-21
Cross-border merger does not breach capitalisation reserve requirements if the reserve is allocated to the new branch
V1775-21
Transfer value of unlisted shares acquired by a company shall be market value or, failing that, the higher of net equity or capitalisation value
V0260-21
Dividends from companies not part of a tax group are not eliminated when calculating the capitalisation reserve
V2670-20
Transmitted value of non-traded shares must be market value or, alternatively, the higher of net worth or capitalisation
V1826-20
The transfer value of unlisted shares: valuation rules and limits
V0730-20
Taxable base for administrative concessions determined by summing and capitalising agreed fees
V0148-20
Non-profit associations may apply capitalisation reserves if legal requirements are met
V3521-19
Capitalisation reserve counts towards the calculation of equity increases
V1854-19
Capitalisation reserve reduction may be applied to only part of the increase in equity
V1765-19
Capitalisation reserve reduction cannot be applied if profits are used to offset losses
V1572-19
Transfer value of unlisted shares cannot be lower than net equity or capitalisation without proof of market value
V1115-19
Sale of unlisted shares must be valued at real price or net equity/capitalisation value
V1116-19
Partially exempt entities may apply the capitalisation reserve reduction if requirements are met
V0428-19
Dividend distributions do not affect the Canary Islands Investment Reserve if equity increases
V1907-18
The capitalization reserve may be applied to family-owned companies if legal requirements are met
V1839-18
The charge against reserves for retroactive goodwill amortization reduces equity for the capitalization reserve
V1836-18
Transfer value of unlisted shares cannot be lower than the higher of net equity or market capitalisation, unless market value is proven
V1646-18
Obligación de informar sobre planes de pensiones en el extranjero según el modelo 720
V0497-18
Distribution of reserves within a tax group does not breach equity maintenance requirements if the increase is maintained at group level
V0255-18
The establishment of an administrative concession is subject to ITP, with the tax base determined by the sum of the capitalised fee and the reversion value
V0129-18
Amounts received from the capitalisation of a mutual society benefit are classified as employment income
V3288-17
Transfer value of unlisted shares: rules for valuation and proof of market value
V2221-17
Transfer value of unlisted shares: valuation and market accreditation rules
V1045-17
Reduction of administrative concession term does not entitle claimant to refund of ITP and AJD
V0827-17
Minimum transfer value must be applied to shares with suspended trading
V0544-17
Credit forgiveness between group companies may not create taxable income if it amounts to share capital contributions
V0133-17
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