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A company inquired whether the accounting loss on its shareholdings resulting from the dissolution of a related subsidiary could be treated as a tax loss. The DGT ruled that the difference between the market value of the assets received and the tax value of the shareholding must be included in the tax base.
Cuestión planteada Si la perdida contable del valor de las participaciones sociales derivada de la disolución merece la consideración de pérdida fiscal.
En la disolución de entidades, 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, según el artículo 17.8 de la LIS. Los elementos patrimoniales transmitidos a los socios por causa de disolución se valorarán por su valor de mercado. Si existiera vinculación entre los intervinientes, se deberá atender a lo dispuesto en el artículo 18.2 de la LIS.
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