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A query was raised regarding whether the allocation to the profit reinvestment deduction reserve (under previous regulations) should be considered an increase in equity for the purpose of applying the capitalisation reserve reduction. The DGT ruled that it does not, as said reserve has a legal origin.
Cuestión planteada En relación con la reducción de la base imponible del Impuesto sobre Sociedades regulada en el artículo 25, reserva de capitalización, de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, se plantea si debe considerarse o no, como incremento de fondos propios, la dotación de la reserva por deducción por inversión de beneficios que se regulaba en el artículo 37 del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por el Real Decreto Legislativo 4/2004, de 5 de marzo.
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