On June 27, 2024, Royal Decree 4/2024 was published, which modifies article 25 of the Corporate Tax Law, establishing the following changes: The increase in the reduction in the tax base on the Capitalization Reserve, of 10 to 15 percent; and, on the other hand, the period contained in art 25.1.a), which established a period of 5 years, in which the amount of the increase in own funds must be maintained, with 3 years now being enough. These reforms are carried out with the intention of promoting business capitalization through an increase in net worth, with the ultimate objective of encouraging the sanitation of companies and their competitiveness. A Transitional Provision is established in relation to the maintenance periods of said Reserve for previous periods.