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A venture capital fund has queried whether the 99% partial exemption provided for in Corporate Tax also applies to losses from the transfer of securities. The DGT has ruled that this exemption only affects positive income, whereas negative income is fully integrated into the taxable base.
Cuestión planteada Si la exención parcial del 99% prevista en el artículo 55 del texto refundido de la Ley del Impuesto sobre Sociedades solo se aplicará a las rentas positivas derivadas de las transmisiones a que el mismo se refiere y no a las rentas negativas que se integran plenamente en la base imponible por su importe total.
La exención del 99% establecida en el artículo 55 del TRLIS se aplica únicamente a las rentas positivas obtenidas en la transmisión de los valores referidos. Las rentas negativas derivadas de dichas transmisiones no gozan de exención y se integran en la base imponible por su importe total. El cálculo de la base imponible parte del resultado contable, integrando los resultados negativos por desinversión tras las posibles correcciones legales.
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