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A query was raised regarding how to calculate the increase in equity for the capitalisation reserve in tax periods that do not coincide with the calendar year. The DGT clarifies that the calculation must be based on the difference between equity at the end and at the beginning of each period, excluding the results of each financial year.
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La reducción del 10% del incremento de fondos propios se aplica según el artículo 25 de la LIS. Para el periodo 2021, el incremento es la diferencia entre los fondos propios al cierre (31/10/2021) sin resultados de dicho ejercicio, y los fondos al inicio (01/01/2021) sin resultados del ejercicio anterior. Para el periodo 2022, se calcula la diferencia entre los fondos al cierre (31/10/2022) sin resultados de dicho ejercicio, y los fondos al inicio (01/11/2021) sin los resultados del periodo anterior.
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