If your company has profits and you want to lower your Corporation Tax bill, you can apply the results you consider appropriate to a Capitalization Reserve, which will have to be accounted for separately from the rest of the reserves. This will allow you to reduce the taxable base, by 10% of the value of the result applied to this reserve, the downside is that you can not, ner of the Capitalization Reserve, in a period of five years, after this period may distribute it among the partners as dividends.