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A company has enquired whether the increase in equity for the capitalisation reserve should be calculated proportionally to collections when the regime for the timing of revenue for instalment sales applies. The DGT ruled that the calculation is governed by Article 25 of the LIS, irrespective of the tax criteria used for the timing of revenue recognition.
Cuestión planteada Si el incremento de fondos propios, a efectos de poder dotar la reserva de capitalización prevista en el artículo 25 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, se entiende producido de forma proporcional en cada uno de los ejercicios en que resultan exigibles los cobros.
El incremento de fondos propios se determinará según el apartado 2 del artículo 25 de la LIS, que establece la diferencia positiva entre los fondos propios al cierre y al inicio del ejercicio (excluyendo resultados y otras partidas específicas). Este cálculo se realiza con independencia del criterio fiscal de imputación temporal de ingresos y gastos aplicado en la declaración del impuesto. El incremento no incluirá el resultado del propio ejercicio en el que se efectúe la venta.
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