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A query was raised regarding whether a cross-border merger breaches the capitalisation reserve maintenance requirements for the 2015 and 2016 financial years. The DGT ruled that the reserve must be allocated to the new branch's endowment fund and that the increase in equity will be accounted for in said branch.
Cuestión planteada 1º) Si la operación de fusión transfronteriza planteada no supondría el incumplimiento por parte de la consultante de los requisitos de mantenimiento establecidos en el artículo 25 de la Ley 27/2014, de 27 de noviembre, en relación con la reserva de capitalización aplicada en los ejercicios 2015 y 2016.
Las reservas generadas por procesos de fusión se consideran ampliaciones de fondos propios por operaciones de reestructuración. El importe de la reserva de capitalización existente debe asignarse al fondo dotacional de la nueva sucursal tras la operación. El cómputo del incremento de fondos propios se realizará en la nueva sucursal, independientemente de la evolución de la casa central, debiendo mantenerse durante 5 años.
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