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A query was raised regarding which equity figures should be used to calculate the limit on returns on movable capital during capital reductions and the distribution of share premiums. The Directorate General for Taxes (DGT) ruled that the figures from the last financial year closed prior to the transaction must be used, regardless of whether the balance sheet has been formally approved.
Cuestión planteada Si los fondos propios a considerar en ambas operaciones serían los correspondientes al último ejercicio cerrado, al último ejercicio cerrado y aprobado, o los fondos propios existentes en el momento de realizarse la operación.
Para la reducción de capital y el reparto de la prima de emisión, los fondos propios son los del ejercicio cerrado inmediatamente anterior a la operación. No es necesario que el balance haya sido aprobado ni se usan los fondos existentes en el momento de la operación, salvo que coincidan con el cierre. Se deben detraer las dotaciones a reserva legal realizadas entre el cierre y la operación, así como las dotaciones a reserva legal hechas tras la adquisición de las participaciones hasta el límite de la reserva legal indisponible.
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