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The query asks when the reversal of impairment losses on participations should be recognised and how transfers affect it. The DGT responds that the reversal takes place on the last day of the tax period and, if a transfer occurs, the outstanding amount is integrated with the positive income limit.
Cuestión planteada 1. En relación con la reversión del deterioro de valores representativos de la participación en el capital o en los fondos propios de entidades a que se refiere el apartado 3 de la disposición transitoria decimosexta de la Ley 27/2014, se plantea en qué momento de cada período impositivo surge la obligación de imputar la reversión por quintas partes. Si se produce la transmisión de las participaciones, si el importe a integrar en la base imponible del deterioro pendiente de reversión a la fecha de la transmisión quedará limitado al importe de la renta positiva, de manera que no habrá que revertir en el futuro cantidades adicionales.
La reversión del deterioro prevista en la disposición transitoria decimosexta de la LIS se produce el último día del período impositivo. En caso de transmisión de las participaciones, las cantidades pendientes de revertir se integran en la base imponible del período de la transmisión, con el límite de la renta positiva derivada de dicha operación. Esto implica que no se revertirán cantidades adicionales en el futuro por esa participación transmitida.
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