Rules of assessment
- Accounting revaluations
- First application of Banco de España Circular 4/2017 concerning credit entities
- Operations to increase capital or own funds by credit compensation
- Profit-making and corporate transfers: application of market value
- SICAV: Capital decreases and distribution of the share premium
- Linked operations
- Changes of residence and other operations of article 19 LIS
- Effects of non-fiscal accounting