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The query asks when the five-year unavailability period for capitalisation reserves starts counting. The DGT clarifies that the period begins from the close of the tax period to which the reduction corresponds.
Cuestión planteada 1) ¿A partir de qué fecha debe iniciarse el cómputo del plazo de los 5 años en que la reserva dotada es indisponible? ¿A partir de la fecha de cierre del ejercicio en que se ha reducido la base imponible del Impuesto o a partir de la fecha del asiento de dotación contable de dicha reserva?
El plazo de 5 años de indisponibilidad de la reserva de capitalización se computa desde el cierre del período impositivo al que corresponda la reducción. Si el período impositivo coincide con el año natural, el cómputo se inicia el 31 de diciembre de dicho ejercicio.
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