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A company has enquired whether it may fund the portion of the investment reserve that could not be covered in 2014 due to insufficient profits using the 2015 profits. The DGT has ruled that the reserve must be funded from the profits of the year in which the investment is made, but allows it to be funded from the initial profits of subsequent years if the original year's profits are insufficient.
Cuestión planteada Si al no haber podido dotar en 2014 la reserva por inversión hasta el total del beneficio antes de impuestos invertido ya que no existían beneficios suficientes después de impuestos, sería posible dotar la parte restante de dicha reserva -para que equivalga al ''beneficio del 2014 sin incluir la contabilización del Impuesto sobre Sociedades''- con cargo al resultado del periodo impositivo 2015.
La reserva por inversiones debe dotarse con cargo a los beneficios del ejercicio cuyo importe es objeto de inversión. Si los beneficios objeto de inversión no son suficientes para dotar la reserva por el importe de la base de la deducción, la aplicación de la deducción queda condicionada a que la reserva se dote con cargo a los primeros beneficios de ejercicios siguientes. Esto no afecta a la determinación de la base de la deducción.
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