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The DGT confirms that operational and financial results must be recognised in accordance with the accrual principle and accounting regulations, and that subsequent dissolution requires valuation of transferred elements at market value.
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La baja de un inmueble por la cancelación de una deuda genera un resultado de explotación por la diferencia entre su valor razonable y su valor en libros. Asimismo, la cancelación del pasivo financiero puede generar un resultado financiero por la diferencia entre la deuda extinguida y el importe satisfecho. Ambos deben integrarse en la base imponible según el principio de devengo. En caso de disolución, los elementos transmitidos a los socios se valorarán por su valor de mercado, integrándose la diferencia con su valor fiscal en la base imponible.
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