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A query was raised regarding whether two companies are related entities for the purpose of determining the tax treatment of a business transfer. The DGT ruled that, although they do not belong to the same commercial group, they are considered related due to the participation of the same shareholders.
Cuestión planteada 1. Si las sociedades A y F son entidades vinculadas a los efectos de la LIS.
Las entidades A y F no están sometidas a una misma unidad de decisión para formar un grupo mercantil según el Código de Comercio. Sin embargo, al encajar en el supuesto de vinculación del artículo 18.2 letra g) de la LIS, la transmisión del negocio debe valorarse por su valor de mercado. Al no ser del mismo grupo, no se aplica el régimen de imputación de rentas negativas de los artículos 11.9 y 11.10 de la LIS.
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