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A query on how to apply the capitalisation reserve in consolidated fiscal groups and its calculation. The DGT clarifies that the reserve applies to the fiscal group, how increases in shareholders' funds are calculated, and which entity must make the provision.
Cuestión planteada Reserva de capitalización:
En consolidación fiscal, la reserva de capitalización se refiere al grupo fiscal y su cómputo se realiza sumando los fondos propios de las sociedades integrantes sin realizar eliminaciones ni incorporaciones. La dotación de la reserva puede realizarla cualquier entidad del grupo, no siendo necesaria la entidad representante ni la que generó el incremento. El mantenimiento del incremento de fondos propios debe cumplirlo la entidad que lo generó, mientras que el mantenimiento de la reserva indisponible debe permanecer en el grupo fiscal. Para su aplicación, si la base imponible del grupo es negativa o cero, no se puede aplicar la reducción aunque una sociedad individual tenga base positiva.
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