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Nota Técnica elaborada por Carlos Hernández, coordinador de la Sección del Impuesto sobre Sociedades, tras la reunión mantenida con la Dirección General de Tributos en las que de forma sintética y esquemática se resumen los aspectos más relevantes de las reducciones en la base imponible por dotación a las reservas de capitalización y de nivelación de bases imponibles introducidas por la nueva Ley del Impuesto sobre Sociedades, que pretende servir de documento de ayuda y consulta para el profesional. En las mismas se plantean alternativas de aplicación y bastantes dudas sin resolver (en forma de interrogante), junto con interpretaciones, supuestos prácticos y soluciones que constituyen sólo la opinión personal del autor. El documento ha sido actualizado por el autor con posterioridad a su exposición en la Jornada Nacional, pudiéndose observar variaciones de criterios respecto a lo manifestado en la misma.
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