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A query was raised regarding whether dividend distributions or the existence of accounting losses breach the requirement to maintain the increase in equity for the capitalisation reserve. The DGT ruled that maintenance refers to the total amount of the increase rather than specific equity 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 no incumple el requisito si el importe del incremento se mantiene en términos globales. Para verificar el cumplimiento, la diferencia entre los fondos propios al cierre y al inicio (excluyendo resultados) debe ser igual o superior al incremento que originó la reducción. La existencia de pérdidas contables no supondrá un menor importe de los fondos propios a efectos de determinar este mantenimiento.
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