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Practical Manual of Companies 2020.

Rules of assessment

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