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A company asks how dividend distributions from prior years affect the new investment reserve limit in the Balearic Islands. The DGT clarifies that outflows of own funds in the current year impact the undistributed profit calculation for the reduction of the taxable base.
Cuestión planteada 1. ¿Debemos entender que el máximo de reducción posible a aplicar en 2023 vendrá dado por la diferencia entre el 90% del beneficio del ejercicio 2023 y los dividendos distribuidos en ese mismo ejercicio, aunque sean a cuenta del beneficio del ejercicio anterior?
La dotación a la reserva para inversiones en las Illes Balears está limitada al 90% del beneficio no distribuido. Este beneficio debe disminuirse por las detracciones de fondos propios realizadas en el ejercicio, incluyendo dividendos con cargo a resultados de ejercicios anteriores. No obstante, una distribución de dividendos realizada en un año no afecta a la capacidad de dotación de la reserva en los ejercicios siguientes.
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