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The taxpayer inquired whether the 10% reduction for an increase in equity could be applied when it is not possible to allocate funds to an unavailable reserve because the profit must be used to offset losses from previous years. The Directorate-General for Taxes (DGT) ruled that this portion of the profit does not count as an increase in equity.
Cuestión planteada Considerando la imposibilidad de la consultante para dotar la reserva indisponible, si podría aplicarse la reducción por reserva de capitalización establecida en el artículo 25 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, habida cuenta de que la causa por la que no podría dotarse la citada reserva indisponible es la existencia de pérdidas de ejercicios anteriores y la obligación legal de destinar el resultado positivo obtenido a la compensación de las mismas.
La parte del beneficio que debe destinarse por obligación legal a la compensación de pérdidas de ejercicios anteriores tiene la consideración de reserva de carácter legal. Por tanto, dicha parte no se tiene en cuenta para determinar el incremento de fondos propios al inicio y al final del período impositivo. En consecuencia, no se genera el derecho a la reducción prevista en el artículo 25 de la LIS por ese importe.
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