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A query was raised regarding whether income from a company extinguished through a total spin-off should be attributed to the new companies or to the fiscal year of the extinguished entity. The DGT ruled that the commercial principle of retroactive accounting effects applies.
Cuestión planteada 1) Si las rentas derivadas de esas operaciones se imputan a las nuevas sociedades una vez están constituidas o por el contrario, si se imputan al ejercicio en que se realizaron.
Las rentas de las actividades de las entidades extinguidas por escisión se imputan según las normas mercantiles (art. 91 TRLIS). En escisiones totales entre empresas del grupo, la fecha de efectos contables es el inicio del ejercicio en que se aprueba la operación. Fiscalmente se acepta esta retroacción, por lo que las sociedades beneficiarias integran en su base imponible las rentas de la entidad escindida desde dicha fecha.
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