{"id":4044,"date":"2024-07-10T08:57:25","date_gmt":"2024-07-10T08:57:25","guid":{"rendered":"https:\/\/asesorialastablasmadrid.es\/?page_id=4044"},"modified":"2024-07-10T09:17:52","modified_gmt":"2024-07-10T09:17:52","slug":"reserva-de-capitalizacion","status":"publish","type":"page","link":"https:\/\/asesorialastablasmadrid.es\/en\/reserva-de-capitalizacion","title":{"rendered":"Capitalization Reserve"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"4044\" class=\"elementor elementor-4044\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad4774c e-con-full e-flex e-con e-parent\" data-id=\"ad4774c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90dc86e elementor-widget elementor-widget-text-editor\" data-id=\"90dc86e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Capitalization Reserve<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a6bdd7f e-flex e-con-boxed e-con e-parent\" data-id=\"a6bdd7f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f182caa elementor-widget elementor-widget-spacer\" data-id=\"f182caa\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9baff8c elementor-widget elementor-widget-text-editor\" data-id=\"9baff8c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>What Is the Capitalization Reserve?<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f3e02e elementor-widget elementor-widget-text-editor\" data-id=\"3f3e02e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3878cf elementor-widget elementor-widget-text-editor\" data-id=\"c3878cf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>What Are the Requirements to Apply This Tax Incentive?<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c74df5e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c74df5e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M20.6097 5.20743C21.0475 5.54416 21.1294 6.17201 20.7926 6.60976L10.7926 19.6098C10.6172 19.8378 10.352 19.9793 10.0648 19.9979C9.77765 20.0166 9.49637 19.9106 9.29289 19.7072L4.29289 14.7072C3.90237 14.3166 3.90237 13.6835 4.29289 13.2929C4.68342 12.9024 5.31658 12.9024 5.70711 13.2929L9.90178 17.4876L19.2074 5.39034C19.5441 4.95258 20.172 4.87069 20.6097 5.20743Z\" fill=\"#000000\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Taxpayers subject to the general 25% rate according to Article 29.1 of the Corporate Income Tax Law (LIS), including:<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9829688 elementor-widget elementor-widget-text-editor\" data-id=\"9829688\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\"><strong>Entidades de nueva creaci\u00f3n<\/strong> 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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65ebaf6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"65ebaf6\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M20.6097 5.20743C21.0475 5.54416 21.1294 6.17201 20.7926 6.60976L10.7926 19.6098C10.6172 19.8378 10.352 19.9793 10.0648 19.9979C9.77765 20.0166 9.49637 19.9106 9.29289 19.7072L4.29289 14.7072C3.90237 14.3166 3.90237 13.6835 4.29289 13.2929C4.68342 12.9024 5.31658 12.9024 5.70711 13.2929L9.90178 17.4876L19.2074 5.39034C19.5441 4.95258 20.172 4.87069 20.6097 5.20743Z\" fill=\"#000000\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Credit institutions and entities involved in the exploration, research, and exploitation of hydrocarbon deposits and underground storage, which are taxed at 30% according to Article 29.6 of the LIS.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-803ae23 e-flex e-con-boxed e-con e-parent\" data-id=\"803ae23\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd9e1d7 elementor-widget elementor-widget-text-editor\" data-id=\"dd9e1d7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>What Are the Requirements to Apply This Tax Incentive?<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17de591 elementor-widget elementor-widget-text-editor\" data-id=\"17de591\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">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:<\/p>\n<ol>\n<li><strong>Mantenimiento de fondos propios<\/strong>Maintenance 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.<\/li>\n<li><strong>Determinaci\u00f3n del incremento<\/strong>Determination 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.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2255b21 e-flex e-con-boxed e-con e-parent\" data-id=\"2255b21\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a139c60 elementor-widget elementor-widget-text-editor\" data-id=\"a139c60\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Additional Considerations<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bca3e67 elementor-widget elementor-widget-text-editor\" data-id=\"bca3e67\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Certain specific items will not be considered as equity at the beginning and end of the tax period when determining the increase.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c67e4bb elementor-widget elementor-widget-button\" data-id=\"c67e4bb\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/asesorialastablasmadrid.es\/en\/contacto-asesoria-legal-las-tablas-madrid\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"> Improve Your Results with Our Accounting Services!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Reserva de Capitalizaci\u00f3n \u00bfEn qu\u00e9 consiste la Reserva de Capitalizaci\u00f3n? Este incentivo permite a las empresas reducir su base imponible en un 10% del incremento de sus fondos propios, siempre y cuando cumplan ciertos requisitos. Es una medida que busca fortalecer la capitalizaci\u00f3n de las empresas, mejorando su solvencia y capacidad de inversi\u00f3n a largo [&hellip;]<\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-4044","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.3 (Yoast SEO v24.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reserva de Capitalizaci\u00f3n - Asesoria las tablas<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/asesorialastablasmadrid.es\/en\/reserva-de-capitalizacion\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reserva de Capitalizaci\u00f3n\" \/>\n<meta property=\"og:description\" content=\"Reserva de Capitalizaci\u00f3n \u00bfEn qu\u00e9 consiste la Reserva de Capitalizaci\u00f3n? 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