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A taxpayer inquired whether the 10% capitalisation reserve reduction could be applied to only a portion of their increase in equity, with the remainder distributed as dividends. The Directorate-General for Taxes (DGT) ruled that the regulations do not prevent applying the reduction to an amount lower than the total calculated increase.
Cuestión planteada Si sería posible que la entidad consultante, dentro de su incremento total de los fondos propios aplicase la reducción del 10% solo a una parte de dicho incremento total y el resto del incremento, en donde no se aplicara la reducción del 10%, utilizarla para repartir dividendos a los socios.
La redacción del artículo 25 de la LIS no impide la aplicación parcial de la reducción. Es posible tomar un incremento de fondos propios inferior al determinado por la norma para aplicar el 10% de reducción, siempre que se mantenga dicho incremento elegido durante el plazo de 5 años. Asimismo, la distribución de resultados del ejercicio anterior no afecta al mantenimiento del incremento de fondos propios calculado según el artículo 25.2.
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