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A holding company asks whether an impairment of holdings that was not previously deducted will be deductible upon the sale of the shares. The DGT rules that this difference shall be included in the taxable base during the period in which the transfer occurs.
Cuestión planteada Si el gasto por deterioro de las participaciones que no ha podido ser deducido en ejercicios anteriores, será deducible en el momento de la transmisión de las acciones.
Cuando un elemento patrimonial tenga una valoración contable y fiscal diferente, la diferencia se integrará en la base imponible. En el caso de elementos patrimoniales no amortizables del inmovilizado, esto ocurre en el periodo impositivo en que se transmitan o se den de baja, según el artículo 20.b) de la LIS.
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