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The applicant asks whether purchasing their own shares in 2018 affects the limit for allocating 2017 profits to the Canary Islands Investment Reserve (RIC). The Directorate-General for Tax (DGT) rules that the acquisition of treasury shares reduces equity for accounting purposes and must therefore be taken into account when calculating the reserve.
Cuestión planteada - Si la adquisición de las participaciones sociales en el ejercicio 2018 tiene alguna incidencia en el cálculo del importe máximo de la dotación a la reserva para inversiones en Canarias dotada con cargo a los beneficios correspondientes al ejercicio 2017, mediante acuerdo adoptado en 2018.
La adquisición de acciones propias en un ejercicio disminuye los fondos propios de la entidad desde un punto de vista contable y fiscal. En consecuencia, si la reducción de la base imponible por la RIC se aplica al Impuesto sobre Sociedades de ese ejercicio, la disminución de fondos propios por la compra de acciones propias minorará el importe de la asignación a reservas según el artículo 27.2 de la Ley 19/1994.
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