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The query asks how ghost gains and expert reports affect the deduction for deterioration of group entity shareholdings. The DGT clarifies that the deduction is based on changes in shareholders' equity, and post-acquisition ghost gains are not taken into account for this regime.
Cuestión planteada Dado que el informe elaborado por experto independiente estima que el valor patrimonial de los activos de la sociedad A asciende a un determinado importe como consecuencia de la existencia de una plusvalía tácita en parte de sus activos, qué efecto tendrían dicho informe y dicha plusvalía tácita a la hora de calificar o no como ingreso fiscal el ingreso contable derivado de la reversión de la provisión por depreciación de valores dotada a partir de 1 de enero de 2008. Y en función de su calificación, procedencia o no de practicar un ajuste extracontable en la declaración del Impuesto sobre Sociedades del ejercicio 2012.
Para entidades del grupo, es deducible la diferencia positiva entre los fondos propios al inicio y al cierre del ejercicio, en proporción a la participación. Esta deducción se aplica siempre que el valor de la participación, minorado por deducciones anteriores, exceda de los fondos propios corregidos por las plusvalías tácitas existentes en la adquisición y que aún subsistan. Las plusvalías que surjan por la apreciación de activos en momentos posteriores no se tienen en cuenta para este cálculo.
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