11.2.1.9 Minority due to mandatory allocation to the mandatory reserve fund (art. 16.5 Law 20/1990)

For the purposes of liquidation, to obtain the tax base that must be subject to tax, the tax base corresponding to one or another type of results must be reduced by 50 percent of the part thereof that is obligatorily allocated to the Mandatory Reserve Fund. Thus, each column will record 50% of the part of the respective results that is obligatorily allocated to the Mandatory Reserve Fund.