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The query asks whether the loss in value of shares in a non-resident entity is deductible. The DGT responds that if the conditions for exemption under article 21 of the LIS are met, the loss is not deductible.
Cuestión planteada
Las pérdidas por deterioro de valores representativos de la participación en el capital no son deducibles si se cumplen los requisitos del artículo 21 de la LIS. Para ello, se requiere una participación de al menos el 5% mantenida ininterrumpidamente durante el año anterior o posteriormente, y que la entidad no residente esté sujeta a un impuesto extranjero análogo de al menos el 10% o resida en un país con convenio de doble imposición e intercambio de información, sin ser paraíso fiscal. Si se cumplen estos requisitos, el deterioro debe ajustarse extracontablemente de forma positiva.
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