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An entity under the partially exempt regime has enquired whether it can benefit from the capitalisation reserve reduction under Article 25 of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that, as the regulation imposes no limitations on such entities, they may apply it provided they meet the legal requirements.
Cuestión planteada Si la consultante, en su condición de entidad a la que le es aplicable el régimen fiscal de entidades parcialmente exentas contenido, actualmente en el capítulo XIV del título VII de la LIS, podría aplicarse la reducción de la reserva de capitalización establecido en el artículo 25 de la LIS en la medida en que se cumpliesen los requisitos previstos en dicho artículo para su aplicación.
El artículo 25 de la LIS no establece limitaciones para la aplicación de la reserva de capitalización a las entidades que tributan en el régimen de entidades parcialmente exentas (capítulo XIV del título VII de la LIS). Por tanto, la entidad podrá aplicar dicha reducción siempre que se cumplan los requisitos exigidos en dicho artículo.
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