Author: César Herreras Hernández
Spain: The General Directorate of Taxes (DGT) clarifies that capital reductions with return of contributions have no impact on the capitalization reserve
06/18/2024
Contrary to the criteria previously maintained by some regional economic-administrative courts and the DGT, it is now concluded that, if contributions to equity are not taken into account when computing the increase in equity that gives the right to apply the incentive or to analyze whether the maintenance requirement is met, the same treatment should […]