{"id":7644,"date":"2026-05-21T00:00:00","date_gmt":"2026-05-21T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/dote-las-reservas-en-plazo\/"},"modified":"2026-05-21T00:00:00","modified_gmt":"2026-05-21T00:00:00","slug":"dote-las-reservas-en-plazo","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/dote-las-reservas-en-plazo\/","title":{"rendered":"Dote las reservas en plazo"},"content":{"rendered":"<\/p>\n<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{ display: none; } #content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 {     display: none; }<\/p>\n<p><span style=\"font-size:10px\"><em>Video elaborado con Inteligencia Artificial \u2013 NotebookLM<\/em><i>\u00a0<\/i><\/span><\/p>\n<p>En el Impuesto sobre Sociedades (IS) de 2025, las empresas pueden computar, entre otras, las siguientes reducciones:<\/p>\n<ul>\n<li>La <i>reducci\u00f3n por reserva de capitalizaci\u00f3n<\/i>\u00a0(aplicable a todas las empresas), que permite reducir la base imponible entre un 20 y un 30% del incremento de valor de los fondos propios.<\/li>\n<li>Y la <i>reducci\u00f3n por reserva de nivelaci\u00f3n<\/i>\u00a0(s\u00f3lo para las empresas de reducida dimensi\u00f3n), que permite reducir en un 10% la base imponible del ejercicio, con el l\u00edmite de un mill\u00f3n de euros.<\/li>\n<\/ul>\n<p>Pues bien, si su empresa aplica alguno de estos incentivos, recuerde que en ambos casos es necesario que se dote una <i>reserva indisponible igual a la reducci\u00f3n aplicada<\/i>.\u00a0<\/p>\n<p>Respecto a la reserva de capitalizaci\u00f3n, si el ejercicio social de su empresa coincide con el a\u00f1o natural:<\/p>\n<ul>\n<li>La reserva correspondiente a 2025 <i>debe dotarse dentro del plazo de aprobaci\u00f3n de las cuentas anuales<\/i>\u00a0(en general, hasta el pr\u00f3ximo 30 de junio de 2026).<\/li>\n<li>Dicha reserva ser\u00e1 <i>indisponible para su empresa hasta el 31 de diciembre de 2028<\/i>\u00a0(tres a\u00f1os desde el cierre de 2025).<\/li>\n<\/ul>\n<p>Por otro lado, los plazos aplicables sobre la reserva de nivelaci\u00f3n del IS de 2025 son los siguientes:<\/p>\n<ul>\n<li>Dicha reserva debe dotarse cuando la Junta General resuelva sobre la aplicaci\u00f3n de los beneficios de 2025, y con cargo a \u00e9stos (en general, tambi\u00e9n hasta el 30 de junio de 2026). \u00a0No obstante, si dichos beneficios son insuficientes, puede acabarse de dotar en los a\u00f1os siguientes con los primeros beneficios obtenidos.<\/li>\n<li>Su empresa no podr\u00e1 disponer de esta reserva hasta el ejercicio en que <i>su cuant\u00eda se compense con las bases negativas obtenidas<\/i>\u00a0o, si dicha compensaci\u00f3n no se produce, no podr\u00e1 disponer de ella <i>durante cinco a\u00f1os<\/i>\u00a0(hasta el 31 de diciembre de 2030).<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p> Cons\u00faltenos: asesoraremos a su empresa sobre los incentivos fiscales existentes en el Impuesto sobre Sociedades y sobre c\u00f3mo sacar el m\u00e1ximo partido de ellos.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{ display: none; } #content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 { display: none; } Video elaborado con Inteligencia Artificial &ndash; NotebookLM&nbsp; En el Impuesto sobre Sociedades (IS) de 2025, las empresas pueden computar, entre otras, las siguientes reducciones: La reducci&oacute;n por reserva de capitalizaci&oacute;n&nbsp;(aplicable a todas las empresas), que permite reducir [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7645,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-7644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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