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V5015-26 5 June 2026 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · reserva de revalorización

Revaluation reserve may be redirected to free disposal reserves after ten years

A company asks when the revaluation reserve under Law 16/2012 can be allocated to free disposal reserves and whether this counts as an increase in shareholders' funds for capitalisation reserves. The DGT responds that the ten-year period ended 31 December 2023, subject to amortisation of updated assets, and examines the application of capitalisation reserves in consolidated fiscal groups.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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