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A company has requested clarification on whether it can deduct the loss generated by the extinction and liquidation of its subsidiary X1. The DGT has ruled that negative income is deductible provided that the extinction is not the result of a restructuring operation.
Cuestión planteada Si sería deducible en el Impuesto sobre Sociedades, la eventual pérdida puesta de manifiesto como consecuencia de la extinción de la entidad X1 que ha sido descrita.
La renta negativa que se origine por la extinción de una entidad participada es fiscalmente deducible en la base imponible de la entidad consultante en el periodo en que ocurra la extinción mercantil. Esta deducción no debe minorarse por dividendos recibidos en los diez años anteriores, siempre que no se cumplan las condiciones de exención o deducción para la eliminación de la doble imposición mencionadas en el artículo 21.8 de la LIS. La extinción se produce en la fecha en que se inscribe la escritura pública en el Registro Mercantil.
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