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V2450-22 29 November 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · reducción de la base imponible

10% reduction in taxable base for increase in equity may be applied under certain requirements

The query examines how to calculate the reduction in the taxable base due to an increase in equity under Corporate Tax. The DGT clarifies that the increase is determined by the positive difference between equity at the end and at the beginning of the financial year, excluding profits and certain specific items.

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