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An entity has requested clarification regarding the accounting date for capitalisation and smoothing reserves for the 2015 financial year. The DGT has ruled that the formal allocation may be carried out within the commercial period for the approval of accounts for the relevant financial year.
Cuestión planteada Para el supuesto de una sociedad cuyo ejercicio económico abarque desde 1 de enero a 31 de diciembre, que cumpla los requisitos mencionados en los artículos 25 y 105 de la Ley del Impuesto sobre Sociedades, se plantea con qué fecha habrá de contabilizar la dotación de la reserva de capitalización y de nivelación del año 2015.
Para la reserva de capitalización, la dotación formal en el balance se entiende cumplida si se realiza en el plazo legal para la aprobación de cuentas del ejercicio en que se aplica la reducción. Para la reserva de nivelación, la dotación debe realizarse cuando la junta general resuelva sobre la aplicación del resultado del ejercicio. En ambos casos, el cumplimiento formal puede efectuarse en el balance de las cuentas anuales del ejercicio siguiente al de la reducción.
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