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A company has enquired whether a regularisation following an inspection procedure that reduces its reserves constitutes a breach of the capitalisation reserve requirements. The DGT has ruled that such a charge reduces equity and, if the required increase is not maintained, the full amount of the previously applied profits must be paid back, plus interest.
Cuestión planteada Si un procedimiento inspector que da lugar a un incumplimiento del incremento del mantenimiento de los fondos propios estaría englobado dentro del artículo 25 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, dado que la reducción no proviene de un reparto. Si habría que regularizar los periodos impositivos anteriores o si puede no aplicarse una reserva de capitalización manteniéndose la de los anteriores ejercicios.
El mantenimiento del incremento de fondos propios exige que, en cada uno de los 5 años, la diferencia de fondos propios (excluyendo resultados) sea igual o superior al incremento que originó la reducción. Si una regularización contable disminuye la reserva voluntaria y provoca que no se cumpla este requisito, se debe regularizar la cantidad indebidamente reducida. Esto implica ingresar en el período del incumplimiento la cuota íntegra correspondiente al beneficio fiscal aplicado en ejercicios anteriores, junto con los intereses de demora.
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