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A query was raised regarding whether distributing dividends from voluntary reserves violates the requirement to maintain the increase in equity for the purpose of reducing the tax base. The Directorate General for Tax (DGT) ruled that the maintenance requirement refers to the total amount of the increase rather than specific line items.
Cuestión planteada
El requisito de mantenimiento del incremento de fondos propios se refiere al importe global y no a cada una de las partidas que lo componen. La disposición de conceptos específicos de los fondos propios no supone el incumplimiento siempre que el importe del incremento se mantenga en términos globales durante el plazo de 5 años. En cada año del plazo, la diferencia entre los fondos propios al cierre (sin resultados del ejercicio) y los del inicio (sin resultados del ejercicio anterior) debe ser igual o superior al incremento que originó la reducción.
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