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Practical Handbook for Companies 2021


Regulation: Article 27.16 Law 19/1994

In cases where the taxpayer disposes of the investment reserve prior to the end of the period for maintaining the investment or for investments other than those permitted in article 27.4 of Law 19/1994, or fails to comply with any other of the requirements established in said article 27, except those contained in sections 3 and 13 thereof, the amounts that gave rise to the reduction in taxable income must be included in the taxable income of the tax period in which the non-compliance occurred must be included in the tax base.

In these cases, will be charged interest for late payment under the terms set out in Law 58/2003, of 17 December, General Taxation Act and its implementing regulations.