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A Spanish company asked whether it could deduct the loss from the liquidation of two Maltese resident entities. The DGT responds that negative income from dissolution is deductible in the period of commercial dissolution.
Cuestión planteada Si sería fiscalmente deducible en el Impuesto sobre Sociedades de la sociedad consultante X, la pérdida definitiva experimentada por X como socio único tras la liquidación de las entidades X1 y X2, en aplicación de lo dispuesto en el artículo 21.8 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La renta negativa generada por la extinción de una entidad participada es fiscalmente deducible en el periodo en que se produzca la extinción mercantil. Si la extinción no es una operación de reestructuración, no hay que minorar la pérdida. En caso de ser reestructuración, el importe se minorará por los dividendos recibidos en los diez años anteriores que hubieran gozado de exención. La renta negativa se determina por la diferencia entre el valor de mercado de los elementos recibidos y el valor fiscal de la participación.
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