News published in INFORMA 2024
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147318 - CAPITALIZATION RESERVE. INCREASE IN OWN FUNDS: CONCEPT OF PARTNERS' CONTRIBUTIONSThe concept of contributions from partners must be understood in a broad sense , both monetary and non-monetary contributions, in the form of share capital, share premium or any other contribution that is not refundable and Therefore, it must be part of the own funds on the balance sheet of the entity .
147319 - CAPITALIZATION RESERVE. INCREASE IN OWN FUNDS: CAPITAL REDUCTIONSFor the purposes of the provisions of article 25.2.a) of the LIS , capital reductions should not be computed when determining the increase in own funds, or compliance with the requirement maintenance of the aforementioned increase, to the extent that the contributions of partners should not be computed either.
147320 - CAPITALIZATION RESERVE PROVISION. RESERVATION RECLASSIFICATIONFormal compliance with the requirement of provision of the unavailable reserve will be deemed to have been fulfilled whenever occurs within the period legally provided for in the commercial regulations for the approval of the annual accounts of the year corresponding to the tax period in that the reduction be applied through the appropriate reclassification of the reserves.
147321 - CAPITALIZATION RESERVE. INCREASE OWN FUNDS: RESERVE LEVELING RELEASEDFor the purposes of providing the capitalization reserve , it is understood that the transition to voluntary reserves of the leveling reserve, after having been released by the course of time, determines an increase in own funds that must be taken into consideration for the purposes of calculating the reduction provided for in article 25 of the LIS.
147327 - PARTIALLY EXEMPT ENTITIES. IRRIGATION COMMUNITY: COMPENSATION FOR TRANSFER OF WATER ERDSThe returns obtained by the Irrigation Communities as consideration for the transfer of rights to use water for irrigation to other Irrigation Communities of the same basin, constitute returns of a economic activity and, therefore, will not be covered by the exemption provided for in article 110.1 a) of the LIS.