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This article deal with some of the news tax benefits that are include in the lately promulgated Corporate Tax Law in Spain. We are referring to the fiscal saving because of the capitalization of social benefits with the objective of increasing equity. This text addresses the concept of «capitalization reserve» and «levelling reserve», the aim of temporary persistence present in the great majority of the social companies and the value of savings in the future stability. Not all entities on the social economy will enjoy this tax benefits, but labour companies constitute an important example of one of the social forms that can take advantage of this legislative newness that look for the business feasibility.

Las reservas de capitalización y nivelación de la nueva Ley del Impuesto de Sociedades y su virtualidad para las entidades sociales