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A company asked whether reducing capital through share buybacks and amortisation affects the requirement to maintain capital reserves. The DGT responds that such operations do not impact this calculation as long as the nominal value and issue premium are not exceeded.
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El requisito de mantenimiento se refiere al importe global del incremento de fondos propios y no a cada partida individual. Las partidas que representan aportaciones de socios (valor nominal y prima de emisión) no deben computar para determinar el incremento ni su mantenimiento. Por tanto, la adquisición y amortización de acciones propias no incide en la reserva de capitalización, salvo que el precio pagado exceda la suma del valor nominal y la prima de emisión, en cuyo caso el exceso sí minoraría los fondos propios.
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