Reserva de Capitalización

Over 20 years of experience in business consulting for your business.

Más de 20 años de asesoría integral.

910 59 56 77

consultas@asesorialastablas.com

consultas@asesorialastablas.com

Capitalization Reserve

What Is the Capitalization Reserve?

This incentive allows companies to reduce their taxable base by 10% of the increase in their equity, provided certain requirements are met. It is a measure aimed at strengthening the capitalization of companies, thereby improving their solvency and long-term investment capacity.

What Are the Requirements to Apply This Tax Incentive?

Entidades de nueva creación Newly created entities that engage in economic activities and are taxed at 15% in the first tax period with a positive taxable base and the following period, regardless of the result in this second period.

What Are the Requirements to Apply This Tax Incentive?

Taxpayers applying the Capitalization Reserve are entitled to a 10% reduction in the taxable base of the increase in their equity, provided the following requirements are met:

Mantenimiento de fondos propiosMaintenance of Equity: The increase in equity must be maintained for 5 years from the close of the tax period to which the reduction corresponds, except in cases of accounting losses.
Determinación del incrementoDetermination of the Increase: The increase is calculated as the positive difference between the equity at the end of the fiscal year (excluding the results of the same) and the equity at the beginning of the fiscal year (excluding the results of the previous year), excluding certain concepts.

Additional Considerations

Certain specific items will not be considered as equity at the beginning and end of the tax period when determining the increase.

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At Asesoría Las Tablas, we specialize in tax optimization and financial viability analysis. We offer personalized accounting planning, detailed financial statement analysis, asset studies, accounting for equity changes, tax strategies, inventory management, accrual adjustments, debt analysis, and specialized consulting for small businesses.

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