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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.
Las rentas negativas generadas por la extinción de una entidad participada son fiscalmente deducibles, salvo que la extinción sea consecuencia de una reestructuración. En este caso, al no ser una reestructuración y no haberse distribuido dividendos en los diez años anteriores, la pérdida es deducible íntegramente. La renta negativa se determina por la diferencia entre el valor de mercado de los elementos recibidos y el valor fiscal de la participación. La fecha de extinción se determinará según la legislación mercantil extranjera aplicable.
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