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A company acquired all shares of another entity after granting loans that could not be repaid, recording these loans as part of the increased acquisition cost. The query concerns whether the accounting loss resulting from the dissolution of the acquired company can be treated as a tax loss.
Question raised
Upon the dissolution of an entity, the difference between the market value of the assets received and the tax value of the cancelled share must be included in the tax base, pursuant to Article 17.8 of the LIS. The tax value of the shares shall be determined following the criteria of the Commercial Code, adjusted by the application of the LIS. If a relationship exists between the parties involved, the provisions of Article 18.2 of the LIS shall apply.
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