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A company asks about the tax treatment of real estate and share inheritances from its partner. The DGT responds that the company must include the market value of the assets in its corporate tax base.
Cuestión planteada 1. Tratamiento del legado que, en su caso, se recibiría en el Impuesto sobre Sociedades de la consultante.
Los bienes recibidos por legado deben valorarse por su valor de mercado según el artículo 17 de la LIS. Al ser una adquisición a título lucrativo, la entidad adquirente debe integrar dicho valor en su base imponible del Impuesto sobre Sociedades en el periodo en que se realice la operación. Contablemente, el legado se registra directamente en fondos propios, por lo que se requiere un ajuste extracontable positivo para la integración fiscal.
What is published here, applied to a company or a specific case. The first meeting is free.
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