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The entity inquired whether amounts from 2014 profits allocated to the unavailable profit reinvestment reserve could be counted as an increase in equity for the 2015 capitalisation reserve. The DGT ruled that this is not possible.
Cuestión planteada Si la entidad puede considerar como aumento de fondos propios, las cantidades procedentes del beneficio del ejercicio 2014, dotadas a la reserva indisponible por inversión de beneficios, a los efectos de calcular el importe que se puede aplicar a la reserva de capitalización en el ejercicio 2015.
Para determinar el incremento de fondos propios del artículo 25.2 de la LIS, no se computarán las reservas de carácter legal o estatutario. Dado que la reserva por inversión de beneficios tiene origen legal, no se computará en los fondos propios a tener en cuenta para la reserva de capitalización.
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