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A mutual insurance company enquired whether the tax value of shares received in exchange for contributing a business line coincided with their book value. The DGT ruled that the tax value is the book value of the economic unit without applying accounting restatement, and details how to apply the exemption upon their transfer.
Cuestión planteada Si el valor fiscal de la participación en Y coincidirá con el valor contable de la rama de actividad en la fecha de aportación.
El valor fiscal de las acciones recibidas por aportación de rama de actividad es el valor contable de la unidad económica autónoma, sin aplicar la retroacción contable prevista en el Real Decreto 688/2005. Al transmitirse las participaciones, la entidad debe realizar un ajuste extracontable negativo por la diferencia entre el valor contable y el fiscal. La exención del artículo 21 de la LIS solo se aplicará sobre la renta que corresponda a la diferencia entre el valor de transmisión y el valor de mercado en el momento de la adquisición.
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