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ejercicio anterior. archivos - BLAW & TAX | Asesoría Fiscal Internacional

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Etiqueta: ejercicio anterior.

Asesor fiscal: La aplicación de la reserva de capitalización tras un reparto de dividendos, existiendo reducciones pendientes de ejercicios anteriores

Una entidad manifiesta que ha visto disminuido su patrimonio al cierre del ejercicio 2021 como consecuencia de las pérdidas producidas en 2020 y por el reparto de un dividendo extraordinario en 2021. La entidad tiene cantidades pendientes de reducir por la reserva de capitalización de los años 2019 y 2020 y se plantea la posibilidad… Seguir leyendo Asesor fiscal: La aplicación de la reserva de capitalización tras un reparto de dividendos, existiendo reducciones pendientes de ejercicios anteriores