{"id":16653,"date":"2024-07-02T14:11:31","date_gmt":"2024-07-02T13:11:31","guid":{"rendered":"https:\/\/www.uhy-fay.com\/?p=16653"},"modified":"2024-07-02T20:01:56","modified_gmt":"2024-07-02T19:01:56","slug":"changes-capitalization-reserve","status":"publish","type":"post","link":"https:\/\/www.uhy-fay.com\/en\/blog\/changes-capitalization-reserve\/","title":{"rendered":"Changes in the Capitalization Reserve Introduced by Royal Decree-Law 4\/2024"},"content":{"rendered":"<style>\n    h1 {<br \/>        font-size: 26px;<br \/>    }<br \/>    h2 {<br \/>        font-size: 20px;<br \/>    }<br \/>    h3 {<br \/>        font-size: 18px;<br \/>    }<br \/><\/style>\n<h1>Changes in the Capitalization Reserve Introduced by Royal Decree-Law 4\/2024<\/h1>\n<p>Royal Decree-Law 4\/2024, dated June 26, has introduced significant changes to the<br \/>\nregulation of the capitalization reserve in Article 25 of the Corporate Income Tax Law (CITL).<br \/>\nThese changes aim to increase the incentive for this tax reserve.<\/p>\n<h2>Main Changes in the Capitalization Reserve<\/h2>\n<p>Effective from January 1, 2024, the following changes will be implemented:<br \/>\n\u2022 Increase in the reduction percentage: It rises from 10% to 15%.<br \/>\n\u2022 Reduction in the maintenance period: The maintenance period for the increase in<br \/>\nequity and the unavailability of the capitalization reserve is reduced from five to three<br \/>\nyears.<\/p>\n<h2>Transitional Regime<\/h2>\n<p>A transitional regime is introduced for the maintenance period of the increase in equity and<br \/>\nthe unavailability of the capitalization reserve that has not yet expired:<br \/>\n\u2022 This new three-year period will apply to increases in equity and capitalization<br \/>\nreserves that have not yet met their maintenance period at the beginning of the first<br \/>\ntax period starting on or after January 1, 2024.<br \/>\n\u2022 To formalize this change, Transitional Provision Forty-Third is added to the CTIL.<\/p>\n<h2>Conclusion<\/h2>\n<p>The changes introduced by Royal Decree-Law 4\/2024 have a significant impact on the<br \/>\ncapitalization reserve, offering greater tax incentives to companies. It is crucial for businesses<br \/>\nto be aware of these changes and adjust their tax strategies accordingly.<br \/>\nAt UHY Fay &amp; Co, a firm with over 40 years of experience in professional services, we keep<br \/>\nyou informed about all legislative changes. We recommend that you stay tuned to our news.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Changes in the Capitalization Reserve Introduced by Royal Decree-Law 4\/2024 Royal Decree-Law 4\/2024, dated June 26, has introduced significant changes to the regulation of the capitalization reserve in Article 25 of the Corporate Income Tax Law (CITL). These changes aim to increase the incentive for this tax reserve. Main Changes in the Capitalization Reserve Effective&#8230;<\/p>\n","protected":false},"author":4,"featured_media":16655,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[50],"tags":[],"class_list":["post-16653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Changes in the Capitalization Reserve Introduced by Royal Decree-Law 4\/2024 | UHY Fay &amp; Co<\/title>\n<meta name=\"description\" content=\"Discover the changes in the capitalization reserve introduced by Royal Decree-Law 4\/2024 and how they affect companies starting January 2024. 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