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An entity has enquired whether a capital increase through cash contributions from shareholders can be included in the 10% reduction of the taxable base provided for in Article 25 of the Corporate Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that such contributions are not taken into account when determining the increase in equity.
Cuestión planteada Si el incremento de fondos propios, se puede tener en cuenta a los efectos del cálculo de la reducción del 10 por ciento de la base imponible, que establece en el artículo 25 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Y en qué ejercicio sería de aplicación.
Según el artículo 25.2.a) de la LIS, para determinar el incremento de fondos propios que da derecho a la reducción, no se tendrán en cuenta las aportaciones de los socios. Por tanto, las ampliaciones de capital mediante aportaciones dineras no computan para este cálculo.
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