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A real estate rental company inquired about the tax implications of an asset revaluation confirmed by a court. The DGT ruled that, as it is a voluntary revaluation rather than one mandated by law, it is not included in the taxable base.
Cuestión planteada ¿Cuál es el impacto de la mencionada revalorización de los activos confirmada por sentencia judicial?, en particular:
Las revalorizaciones contables no se integran en la base imponible del Impuesto sobre Sociedades si no se realizan por norma legal o reglamentaria. Estas variaciones no determinan un mayor valor fiscal de los elementos. Los ingresos y gastos derivados de dichos elementos se calcularán sobre el valor anterior a la revalorización, requiriendo ajustes al resultado contable. Además, se debe mencionar la revalorización en la memoria de las cuentas anuales.
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