aeat.domain.modelos._sal_reserva_especial module

Ley 44/2015 art. 14 SAL/SLL reserva especial dotacion.

Sociedades Laborales must endow a special reserve of 10% of net profit each year until the accumulated reserve is strictly above twice (2x) the share capital (Ley 44/2015 art. 14.1, BOE-A-2015-11071: “se dotará con el diez por ciento del beneficio líquido de cada ejercicio, hasta que alcance al menos una cifra superior al doble del capital social”).

compute_sal_reserva_especial_dotacion(*, beneficio_neto, reserva_dotada, capital_social)[source]

Compute the Ley 44/2015 art. 14 SAL/SLL reserva especial dotacion.

Formula: dotacion = min(beneficio_neto * 10%, cap_headroom) where cap_headroom closes the gap to the first euro cent above twice the capital social. Once the accumulated reserva is already strictly above twice (2x) the capital social, the dotacion is zero. The result is rounded to 2 decimal places (money-2).

Raises:

PensionReduccionError – When capital_social is zero or negative, or when any input is negative.

Return type:

Decimal

Parameters: