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The DGT states that the entity must integrate the difference between the market value and fiscal value of the credit into the period in which the transaction takes place.
Cuestión planteada
La entidad debe integrar en la base imponible la diferencia entre el valor de mercado del elemento (crédito) y su valor fiscal en el periodo en que se realice la cancelación. La entidad adquirente valorará los elementos recibidos por su valor normal de mercado. Si existe diferencia entre el valor contable y fiscal en el adquirente, la integración dependerá de si el elemento es activo circulante, inmovilizado amortizable o no amortizable, según el artículo 20 de la LIS.
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