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A query was raised regarding whether the dissolution of owned entities allows for the deduction of tax losses or how the transaction should be included in the tax base. The DGT determines that the difference between the market value of the assets received and the tax value of the cancelled shareholding must be included in the tax base.
Cuestión planteada
De acuerdo con el artículo 17.8 de la LIS, en la disolución de entidades y separación de socios, se integrará en la base imponible la diferencia entre el valor de mercado de los elementos recibidos y el valor fiscal de la participación anulada. La normativa sobre rentas negativas por extinción en reestructuraciones no es aplicable por no estar vigente en el momento de la extinción.
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