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News published in INFORMA in MAY141770-VALUATION RULES. VOLUNTARY REVALUATION OF PROPERTY
A voluntary revaluation of your properties without it being carried out pursuant to a legal or regulatory rule will not be included in the corporate tax base.141769-CAPITALIZATION RESERVE. PARTIALLY EXEMPT ENTITY
Entities that pay taxes under the special regime regulated in chapter XIV of title VII of the LIS may apply the capitalization reserve in the terms established in article 25 LIS , provided that the requirements set forth therein are met.