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A Spanish branch of a French entity enquires whether it can access the tax benefits of the capitalisation reserve. The DGT rules that non-interest-bearing liabilities must be treated as equity to qualify for this benefit.
Cuestión planteada Si la sucursal S puede aplicar el beneficio fiscal de la reserva de capitalización regulada en el artículo 25 de la Ley del Impuesto sobre Sociedades.
Para determinar el incremento de fondos propios del artículo 25 de la LIS, en el caso de las sucursales, se debe tener en cuenta el importe de la cuenta de pasivo no remunerado. Esta cuenta debe equipararse a fondos propios por cumplir funciones similares y para garantizar el principio de libertad de establecimiento de la Unión Europea. De lo contrario, sería imposible la aplicación de este beneficio fiscal para las sucursales.
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