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A requesting entity asks whether it can tax-attribute a capital loss arising from the transfer of subsidiary shares to its shareholders within the same financial year, by applying Article 11.10 of the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) rules that this temporal attribution criterion is not applicable because the acquirers are not entities within the same group, but rather individual shareholders.
Cuestión planteada Si la entidad consultante podrá imputar fiscalmente dicha renta negativa en el período impositivo en el que transmita las participaciones a sus socios personas físicas, en aplicación del artículo 11.10 de la Ley del Impuesto sobre Sociedades.
El artículo 11.10 de la LIS permite imputar rentas negativas por transmisión de participaciones en el periodo en que se transmitan a terceros ajenos al grupo, siempre que la renta provenga de transacciones intragrupo. En este caso, al ser los adquirentes socios personas físicas y no entidades del mismo grupo, no opera el criterio de imputación temporal previsto en dicho artículo. La entidad deberá integrar la renta en su base imponible del periodo de transmisión según el método de estimación directa.
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