{"id":4574,"date":"2025-03-10T13:24:52","date_gmt":"2025-03-10T11:24:52","guid":{"rendered":"https:\/\/www.assistgrup.com\/?p=4574"},"modified":"2025-03-10T13:24:52","modified_gmt":"2025-03-10T11:24:52","slug":"reserva-legal","status":"publish","type":"post","link":"https:\/\/www.assistgrup.com\/es\/reserva-legal\/","title":{"rendered":"Reserva legal"},"content":{"rendered":"<input class=\"fooboxshare_post_id\" type=\"hidden\" value=\"4574\"\/>\n<p class=\"wp-block-paragraph\"><strong>Al distribuir el beneficio de 2024, no aporte m\u00e1s del 10%.<\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><a href=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/2-7.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/2-7.jpg\" alt=\"\" class=\"wp-image-4575\" style=\"width:336px;height:auto\" srcset=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/2-7.jpg 1000w, https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/2-7-300x200.jpg 300w, https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/2-7-768x512.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Cuando una empresa tiene beneficios, la ley le obliga a destinar el 10% de \u00e9stos a dotar la reserva legal, hasta que \u00e9sta alcance el 20% del capital social. No obstante, si existen beneficios suficientes, algunas empresas dotan dicha reserva legal de golpe (destinando un porcentaje de beneficios superior al 10% para alcanzar el 20% lo antes posible).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pues bien, no act\u00fae de esta forma con los beneficios de 2024. La manera en que se distribuyen los beneficios de un ejercicio incide directamente en el beneficio fiscal denominado \u201creserva de capitalizaci\u00f3n\u201d, que se aplica en el ejercicio siguiente. Y dado que 2025 este incentivo fiscal ha aumentado, se da la circunstancia de que, con una menor dotaci\u00f3n de la reserva legal (es decir, aplicando s\u00f3lo el 10% del beneficio),\u00a0<em>la reducci\u00f3n por reserva de capitalizaci\u00f3n en el Impuesto sobre Sociedades de 2025 ser\u00e1 superior.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Nuestros profesionales comprobar\u00e1n sus cuentas y aplicar\u00e1n todos los beneficios fiscales en su m\u00e1xima cuant\u00eda.\u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Al distribuir el beneficio de 2024, no aporte m\u00e1s del 10%. Cuando una empresa tiene beneficios, la ley le obliga a destinar el 10% de \u00e9stos a dotar la reserva legal, hasta que \u00e9sta alcance el 20% del capital social. No obstante, si existen beneficios suficientes, algunas empresas dotan dicha reserva legal de golpe (destinando [&hellip;]<\/p>\n","protected":false},"author":956,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[1],"tags":[],"class_list":["post-4574","post","type-post","status-publish","format-standard","category-noticias","entry","has-post-thumbnail"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reserva legal | Assistgrup<\/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:\/\/www.assistgrup.com\/es\/reserva-legal\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reserva legal | Assistgrup\" \/>\n<meta property=\"og:description\" content=\"Al distribuir el beneficio de 2024, no aporte m\u00e1s del 10%. Cuando una empresa tiene beneficios, la ley le obliga a destinar el 10% de \u00e9stos a dotar la reserva legal, hasta que \u00e9sta alcance el 20% del capital social. 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