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V2099-22 30 September 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · incremento de fondos propios

Dividend distribution from reserves does not breach the equity increase reduction if the total amount is maintained

A query was raised regarding whether distributing dividends from voluntary reserves affects the requirement to maintain the equity increase to apply the reduction under Article 25 of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that the maintenance requirement refers to the total amount of the increase rather than specific line items.

The question raised

Cuestión planteada

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