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The query asks whether amounts allocated to the capitalisation reserve should be included in the calculation of the increase in equity. The DGT rules that such a reserve must be taken into account to determine both the increase and its maintenance.
Cuestión planteada Si los importes destinados a la dotación de la reserva de capitalización deben ser considerados a efectos del cálculo del incremento de fondos propios a que se refiere el citado artículo.
La reserva de capitalización dotada según el artículo 25 de la LIS se tendrá en cuenta para determinar el incremento de los fondos propios y su mantenimiento. No se considera una reserva cuya dotación venga impuesta por un precepto legal a efectos de la exclusión prevista en el artículo 25.2.d) de la LIS. Por tanto, se considera parte de los fondos propios al inicio o al cierre del ejercicio.
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