e) Anticipated investments of future endowments

Regulations: number 10 of section Four of the seventieth Additional Provision. Law 31/2022, of December 23, on General State Budgets for the year 2023

Taxpayers can carry out early investments, which will be considered as materialization of the reserve for investments that is allocated with a charge to profits obtained in the tax period in which the investment is made or in the three subsequent , provided that the remaining requirements set forth therein are met.

The aforementioned materialization and its financing system will be communicated together with the Personal Income Tax declaration for the tax period in which the anticipated investments are made.