Tax benefit statute

On March 10th, the Tax Authority (AT) released Binding Information No. 26527, clarifying which tax incentive regime for the capitalization of companies (ICE) should be granted to reinvestment reserves for the application of results, in this case, for the period of 2022, in light of Article 43-D of the Tax Benefits Statute and related legislation, and the possibility of combining it with the deduction for Retained and Reinvested Profits (DLRR).