E. Advance investments

Regulation:  DA 70. Four.10 Law 31/2022

Taxpayers may carry out early investments, which will be considered as materializing the reserve for investments that is allocated with a charge to profits obtained in the tax period in which the investment is made or in the three subsequent ones, provided that the remaining requirements are met. requirements demanded therein. 

The materialization and its financing system will be communicated together with the Corporate Tax return for the tax period in which the anticipated investments are made.