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A patrimonial company asks whether it can apply the maximum 25% capitalisation reserve reduction for 2025 if its 2024 turnover did not exceed €1m. The DGT confirms this is possible if legal requirements are met and turnover remains below €1m over the 12 months prior to the tax period start.
Cuestión planteada ¿Si, no habiendo superado el millón de euros en el importe neto de su cifra de negocios en el ejercicio 2024, sería posible aplicar el límite del 25 por ciento en la aplicación de la reserva de capitalización en la liquidación del Impuesto sobre Sociedades del ejercicio 2025?
Las entidades patrimoniales pueden aplicar la reducción por reserva de capitalización si tributan al tipo de gravamen previsto en los apartados 1 o 6 del artículo 29 de la LIS y cumplen los requisitos del artículo 25. Si el importe neto de la cifra de negocios de los 12 meses anteriores al inicio del periodo impositivo es inferior a 1 millón de euros, el límite máximo de la reducción será del 25% de la base imponible positiva previa a la reducción, la integración y la compensación de bases imponibles negativas.
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