Reserva de capitalización: qué es y requisitos | Wolters Kluwer
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Por tanto, si te preguntas qué es la capitalización de reservas, la respuesta es que se trata de un vehículo que permite a las sociedades mejorar sus fondos propios y disfrutar de ventajas fiscales cuando se cumplan ciertos requisitos definidos por la ley del IS.
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