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A company asks about the application of the rules regarding the reversal of impairment losses in non-listed entity participations. The DGT clarifies that the reversal of the provision must be charged to the exercise in which impairment is eliminated and how the transitional regime applies.
Cuestión planteada Si respecto de las inversiones en las sociedades A y B mencionadas les resulta de aplicación la novedad introducida por la Ley 16/2013, de 29 de octubre, por la que se establecen determinadas medidas en materia de fiscalidad medioambiental y se adoptan otras medidas tributarias y financieras, en cuanto a la no deducibilidad de las pérdidas por deterioro de los valores representativos de la participación en el capital o en los fondos propios de entidades no cotizadas.
La reversión de la provisión por deterioro tiene naturaleza extracontable, por lo que debe integrarse en la base imponible en el período en que se produce la reversión, sin admitir imputación temporal posterior. En el caso de participaciones con fondos propios negativos, la reversión de pérdidas deducibles en periodos anteriores a 2013 se integrará en la base imponible cuando el valor de los fondos propios al cierre exceda al del inicio. Para regularizar la situación, se puede presentar una declaración complementaria del ejercicio correspondiente.
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