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A company has requested clarification on whether it can record the acquisition value of a property and the associated transfer tax if they were not previously registered. The DGT indicates that any portion of the price not recorded in the accounts is presumed to be undeclared income.
Cuestión planteada Si cabe la posibilidad de que la entidad consultante contabilice en su activo el valor de adquisición de la finca (importe escriturado e Impuesto sobre Transmisiones Patrimoniales). Y si dicha regularización contable supondría una tributación a efectos del Impuesto sobre Sociedades.
La parte del precio de adquisición de un inmueble que no esté contabilizada se presume que ha sido adquirida con cargo a renta no declarada. Este importe se imputará al período impositivo más antiguo de entre los no prescritos, salvo que se pruebe lo contrario. El valor de los elementos patrimoniales incorporados a la base imponible será válido a todos los efectos fiscales.
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