Skip to main content
Practical Manual of Companies 2022.


Regulation: Article 27.16 Law 19/1994

In cases where the taxpayer has of the reserve for investments prior to the end of the investment maintenance period or for investments other than those admitted 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, must integrate into the tax base of the Corporate Tax of the tax period in which the non-compliance occurred, the amounts that at the time gave rise to the reduction of the tax base.

In the case of non-compliance with the obligation to exercise the purchase option provided for in the financial leasing contracts , the integration into the tax base will take place in the year in which it was contractually foreseen that it should have been exercised.

In these cases, late payment interest will be settled in the terms provided in Law 58/2003, of December 17, General Tax and its implementing regulations.