e) Anticipated investments of future endowments

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

Taxpayers may make advance investments, which will be considered as the materialization of the investment reserve that is allocated from profits obtained in tax period in which the investment is made or in the three subsequent periods , provided that the remaining requirements demanded in the same are met.

The aforementioned materialization and its financing system will be communicated together with the declaration of IRPF of the tax period in which the advance investments are made.