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A company has enquired whether it can apply the 10% reduction for an increase in equity when the profit from a financial year is voluntarily used to offset losses from previous years. The DGT has ruled that, as this is a voluntary decision rather than a legal obligation, it is considered an increase in equity for this purpose.
Cuestión planteada
El incremento de fondos propios se calcula como la diferencia positiva entre los fondos propios al cierre del ejercicio (sin incluir resultados del mismo) y al inicio (sin incluir resultados del ejercicio anterior). Si el beneficio de un ejercicio se destina voluntariamente a compensar pérdidas acumuladas, no se considera reserva legal y, por tanto, sí computa como incremento de fondos propios. Para aplicar la reducción, se debe dotar una reserva indisponible por el importe de la reducción durante 5 años.
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