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A company has enquired whether reducing its capital by returning contributions to shareholders breaches the requirement to maintain the increase in equity for five years. The DGT has ruled that there is no breach provided the total amount of the increase is maintained on a global basis.
Cuestión planteada Si la reducción de capital con devolución de aportaciones a los socios, con la consecuente reducción de los fondos propios de la sociedad, provoca el incumplimiento del mantenimiento del incremento de fondos propios durante cinco años que recoge la Ley y desde qué momento se deben computar los cinco años.
El requisito de mantenimiento se refiere al importe del incremento de fondos propios y no a las partidas individuales que lo componen. La reducción de capital por devolución de aportaciones no debe computarse para determinar el cumplimiento de dicho mantenimiento, ya que las aportaciones de socios no se tienen en cuenta para calcular el incremento. El plazo de cinco años se computa desde el cierre del período impositivo al que corresponde la reducción.
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