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A company has enquired whether it can deduct the loss arising from the difference between the subscription value of shares and the consideration received during a liquidation. The Directorate General for Taxes (DGT) has ruled that any portion of the loss attributable to impairments of value from periods prior to 2013 is not deductible in the year of liquidation, although the tax returns for the relevant years may be amended.
Cuestión planteada Si la entidad consultante se puede deducir la pérdida derivada de la diferencia entre el valor de suscripción de las acciones y la contraprestación recibida en la liquidación de la sociedad.
La pérdida por liquidación se integra en la base imponible según el artículo 15.6 del TRLIS. Sin embargo, la parte que corresponda a deterioros de valor de la participación en periodos anteriores a 2013 no es deducible en el ejercicio de la liquidación (2013). Para los periodos comprendidos entre 2008 y 2012, la deducción por deterioro de participaciones en asociadas es un ajuste extracontable que debe imputarse en el periodo en que ocurre la disminución de fondos propios. La entidad puede instar la rectificación de sus autoliquidaciones de periodos anteriores para incluir dichos ajustes.
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