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A legal professional has enquired whether the reductions to the taxable base for capitalisation and smoothing reserves under Corporate Tax can be applied to her Personal Income Tax. The Directorate General for Taxes (DGT) has ruled that these reductions are exclusive to entities subject to Corporate Tax.
Cuestión planteada Se cuestiona si a efectos del IRPF, le resultan a la consultante de aplicación las reducciones de la base imponible por reserva de capitalización y nivelación establecidas en la normativa del Impuesto sobre Sociedades.
Las reducciones por reserva de capitalización y de nivelación de bases imponibles son aplicables únicamente a entidades que tributen con los tipos de gravamen del Impuesto sobre Sociedades. La remisión de la normativa del IRPF a las reglas del Impuesto sobre Sociedades se limita a la determinación del rendimiento neto de la actividad económica y no se extiende a la determinación de la base imponible. Por tanto, los contribuyentes del IRPF no pueden aplicar estas reducciones de base imponible.
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