News published in INFORMA 2022
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144738-CAPITALIZATION RESERVE. MAINTENANCE INCREASE OWN FUNDS: INSPECTION PROCEDUREIf there has been an accounting decrease in the voluntary reserve as a result of a procedure that has given rise to a regularization of the Corporate Tax, said charge to reserves will mean a lower amount of own funds at the end of the year for the purpose of determining whether the requirement to maintain the increase in own funds has been met.
144740-CAPITALIZATION RESERVE. MAINTENANCE CAPITALIZATION RESERVE AMOUNTThe maintenance of the increase in own funds does not refer to each of the own funds items, but rather the amount of the increase in own funds must be maintained in global terms , by of the entity that generated them, during the period required by the legal provision.
144737-SMALL-SIZED COMPANIES. AMORTIZATION OF PREVIOUSLY EXPLOITED ADMINISTRATIVE CONCESSIONAn administrative concession acquired by a small company that was already being operated by a third party will not be considered a new asset , so the entity will not be able to benefit from the planned tax incentive in article 103 of the LIS .
144741-CAPITALIZATION RESERVE. INCREASE OWN FUNDS: RESERVES FISCAL TRANSPARENCY REGIMEThe reserves of the tax transparency regime , of article nineteen of Law 61/1978, of December 27, on Corporate Tax, are part of own funds computable to determine compliance with the requirement of maintaining the increase in own funds for the purposes of applying the capitalization reserve.