Capitalisation reserve

In relation to the capitalization reserve, article 4. Two of Royal Decree-Law 4/2024, of June 26, with effect for tax periods starting on or after January 1, 2024, modifies article 25.1 of the LIS in the following terms:

• For taxpayers who pay taxes at the tax rate provided for in sections 1 or 6 of article 29 of the LIS, the percentage of reduction is increased applicable as a capitalization reserve, increasing from 10 to 15 percent of the amount of the increase in its own funds.

• Reduced from 5 to 3 years the deadline for maintaining the increase in equity of the entity.

  In line with the above, is reduced from 5 to 3 years he reservation unavailability period of capitalization that must be provided.

  For these purposes, Article 4. Two of Royal Decree-Law 4/2024, of June 26, introduces in the LIS the forty-third transitional provision that establishes as transitional regime This new 3-year period will apply to the increase in equity and capitalization reserves provided for, the maintenance and unavailability periods of which, respectively, have not expired at the beginning of the first tax period commencing on or after January 1, 2024.

You can consult the details of this incentive in the Chapter 5of this Practical Manual.