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A limited liability company considered a family-owned company inquires whether it may apply the reduction for the capitalization reserve. The DGT responds that it may apply it provided that the requirements of Article 25 of the LIS are met.
Question posed: Whether the capitalization reserve may be applied.
The capitalization reserve is applicable to family-owned companies, as the regulations do not establish limitations for this type of entity. For its application, the requirements of Article 25 of the LIS must be met, such as maintaining the increase in equity for 5 years and allocating an unavailable reserve in the balance sheet.
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