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A foundation has requested clarification on whether it must report the income and expenses of an entity X that performs a global transfer of assets and liabilities. The Directorate General of Taxes (DGT) indicates that the transferor entity must include the difference between the market value and the tax value of the transferred elements, and that the foundation, in its capacity as a shareholder, will include the difference between the market value of what it receives and the tax value of its shareholding.
Cuestión planteada 1. Si la totalidad de los ingresos y gastos de la entidad X deben imputarse a F desde 1 de enero de 2015 a efectos del Impuesto sobre Sociedades. Si la respuesta es positiva, si debe hacerse esa imputación en los siguientes casos:
La entidad cedente debe integrar en su base imponible la diferencia entre el valor de mercado de los elementos transmitidos y su valor fiscal en el periodo de su liquidación. El socio que recibe los elementos por la liquidación integrará la diferencia entre el valor de mercado de los bienes recibidos y el valor fiscal de la participación anulada. En el caso de fundaciones acogidas a la Ley 49/2002, estas rentas obtenidas por la liquidación de la entidad estarán exentas. La imputación de ingresos y gastos de la entidad cedente a la receptora se rige por la normativa contable y mercantil aplicable.
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