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A company representing a tax group has enquired whether distributing reserves from one of its members affects the equity maintenance requirement for the capitalisation reserve reduction. The DGT has ruled that the requirement refers to the total increase in the tax group's equity.
Cuestión planteada 1) Si el requisito de mantenimiento de los fondos propios se vería afectado por el reparto de reservas voluntarias de la sociedad B a favor de la sociedad A o si el importe de los fondos propios no se vería alterado si este se considerase a nivel de grupo fiscal.
En el régimen de consolidación fiscal, la reserva de capitalización se refiere al grupo fiscal. El requisito de mantenimiento de los fondos propios se cumple siempre que el importe del incremento de fondos propios se mantenga en términos del grupo durante el plazo de cinco años. Por tanto, el reparto de reservas no supone un incumplimiento si el incremento de fondos propios del grupo se mantiene en todos los años del periodo de mantenimiento.
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