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totalidad archivos - BLAW & TAX | Asesoría Fiscal Internacional

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Etiqueta: totalidad

Asesor fiscal: Aplicación de la totalidad de la reserva de capitalización en periodos impositivos inferiores al año

La Dirección General de Tributos (DGT), en la consulta vinculante V2451-22, de 29 de noviembre, analiza el caso de una entidad cuyo ejercicio económico coincidía con el año natural hasta que, en octubre de 2021, modificó sus estatutos de forma que la fecha de cierre de cada ejercicio pasó a ser el 31 de octubre.… Seguir leyendo Asesor fiscal: Aplicación de la totalidad de la reserva de capitalización en periodos impositivos inferiores al año