Skip to main content
Practical Manual for Companies 2023.

Rules of assessment

  1. Accounting revaluations
  2. Operations to increase capital or own funds by credit compensation
  3. Profit-making and corporate transfers: application of market value
  4. SICAV Partner: Capital decreases and distribution of the share premium
  5. Linked operations
  6. Change of residence to Member States of the European Union or EEA (art. 19.1 LIS)
  7. Operations of art. 19 other than change of residence to Member States of the European Union or EEA
  8. Effects of non-fiscal accounting