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Practical Manual for Companies 2023.
Chapter 5. Settlement of Corporation Tax: Calculation of the taxable base
Taxable base after capitalisation reserve and offsetting tax losses (box 00552)

Practical Manual for Companies 2023.

Capitalisation reserve

Regulation: Article 25 of the LIS

Scope
Requirements
Limit of the reduction
Insufficient taxable base
Incompatibility
Non-compliance with requirements
Filling in form 200
Practical examples

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Updated webpage: 30/May/2024