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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 de la RIB se limita al 90% del beneficio del establecimiento en las Illes Balears que no sea objeto de distribución, considerando que los dividendos distribuidos en el ejercicio disminuyen dicho beneficio. Las obras de reforma y mejora que aumenten el valor del activo son inversión apta en la parte del vuelo, pero no en la del suelo si la actividad no es industrial. La RIB es una reducción en la base imponible y no una bonificación en cuota, por lo que no computa para la tributación mínima del artículo 30 bis de la LIS.
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