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A query was raised regarding whether tax transparency reserves are taken into account when maintaining the increase in equity required by the capitalisation reserve. The Directorate General for Taxes (DGT) indicates that the distribution of such reserves in 2020 reduces equity for the purposes of verifying compliance with this requirement.
Cuestión planteada Si la partida de reservas en transparencia fiscal forma parte de los fondos propios computables para determinar el cumplimiento del requisito de mantenimiento del incremento de los fondos propios a efectos de la aplicación de la reserva de capitalización; o si podría considerarse que dichas reservas tienen un carácter legal porque fueron amparadas por una normativa específica.
Para cumplir el requisito de mantenimiento del incremento de fondos propios durante 5 años, la diferencia entre los fondos propios al cierre y al inicio del periodo debe ser igual o superior al incremento que originó la reducción. El reparto de reservas de transparencia fiscal supone un cargo que disminuye los fondos propios al cierre del ejercicio. Si este reparto provoca que no se mantenga el incremento necesario, se producirá el incumplimiento de los requisitos de la reserva de capitalización.
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