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A company engaged in the leasing of residential and commercial premises has requested guidance on calculating the capitalisation reserve reduction due to its incompatibility with preferential income tax relief. The Directorate General for Taxes (DGT) clarifies that the reduction applies only to the portion of the increase in equity that does not correspond to the preferential income.
Cuestión planteada Cómo se debe calcular la reducción por reserva de capitalización, teniendo en cuenta la incompatibilidad de la misma con las rentas bonificadas. De qué manera afecta en el cálculo que gran parte del incremento de fondos propios esté formado por rentas no bonificadas. Y qué base imponible debe tenerse en cuenta en aras a aplicar el límite del 10%.
La reducción por reserva de capitalización no se aplica a la parte del incremento de fondos propios que, multiplicada por la proporción entre la cuota íntegra bonificada y la cuota íntegra total, corresponda a las rentas bonificadas. El derecho a la reducción recae sobre la diferencia entre el incremento total de fondos propios y la parte proporcional a las rentas bonificadas. Asimismo, el límite del 10% de la base imponible debe multiplicarse por el porcentaje que resulte de dividir la cuota íntegra no bonificada por la cuota íntegra total.
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