E. Early investments

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

Taxpayers may make advance investments, which will be considered as the materialization of the investment reserve that is allocated from profits obtained in the tax period in which the investment is made or in the three subsequent periods, provided that the remaining requirements demanded in that period are met. 

In the tax period in which the advance investments are made, you must communicate the materialization and its financing system together with the Corporate Income Tax return (see point 1e) of the section "Documentation to be submitted before the declaration» of Chapter 1 of this Practical Manual).