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A company has enquired whether the distribution of dividends affects the maintenance of the increase in equity required for the capitalisation reserve. The Directorate-General for Taxes (DGT) has ruled that the maintenance requirement refers to the total amount of the increase rather than to specific line items.
Cuestión planteada - Si es posible aplicar la reserva de capitalización de manera simultánea con el reparto de este dividendo. Si afectaría de algún modo esta distribución a los importes reducidos en años anteriores. Si se puede disponer de los fondos propios mientras se mantenga el incremento generado o cuál es el criterio que debe seguirse.
El mantenimiento del incremento de fondos propios se refiere al importe global y no a cada partida individual. La disposición de conceptos que forman parte de los fondos propios no incumple el requisito siempre que el importe del incremento se mantenga en términos globales. El reparto de resultados del ejercicio anterior no afecta al mantenimiento del incremento de fondos propios del ejercicio actual, ya que este se calcula sin incluir dichos resultados. Si se incumple el mantenimiento, se deberá ingresar la cuota íntegra de los beneficios aplicados anteriormente más intereses de demora.
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