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The applicant asks whether distributing dividends from voluntary reserves breaches the requirement to maintain the increase in equity associated with the capitalisation reserve. The DGT rules that this requirement refers to the total amount of the increase in equity rather than to specific line items.
Cuestión planteada Si con el reparto de dividendos realizado en el año 2020 se incumple lo dispuesto en el artículo 25.1.a) de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. En concreto, si lo que se debe mantener es el importe reflejado en la reserva de capitalización.
El requisito de mantenimiento del incremento de fondos propios se refiere al importe global y no a cada una de las partidas que lo componen. La disposición de conceptos que forman parte de los fondos propios no supone incumplimiento si el incremento de fondos propios se mantiene en términos globales. Para verificar el cumplimiento, la diferencia entre los fondos propios al cierre del ejercicio (sin resultados del mismo) y los del inicio (sin resultados del ejercicio anterior) debe ser igual o superior al incremento que originó la reducción.
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