11.7.2.11 Dividends and profit shares distributed from reserves (information model page 24)

When in the tax period subject to declaration there has been a distribution of dividends and shares in the entity's profits charged to reserves, the information to be completed in this section will be done by distinguishing those that come from years in which the reporting entity has paid taxes under the special tax regime, from those that come from years in which it has not paid taxes under the special regime.