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A consolidated fiscal group entity asks whether it can use an existing capitalisation reserve to meet the provisioning requirement and whether this constitutes an irrevocable tax option. The DGT confirms that using an existing reserve is possible and that the benefit is a right, not a tax option.
Cuestión planteada
Para la reducción por reserva de capitalización, el requisito de dotación se cumple si existe una reserva indisponible, correctamente contabilizada y con la función de asegurar la indisponibilidad de los fondos. No es necesario dotar una nueva reserva si ya existe otra que cumpla materialmente esta función y pase a ser indisponible por el plazo legal. Asimismo, la reserva de capitalización se configura como un derecho y no como una opción tributaria según el artículo 119.3 de la LGT.
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