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A company has requested clarification on whether the voluntary revaluation of its real estate assets against reserves is correct. The DGT has ruled that, as this is not a mandatory revaluation required by law, it does not form part of the taxable base nor does it increase the tax value of the asset.
Cuestión planteada - Si la contabilización de la operación planteada es correcta.
Las revalorizaciones contables no se integran en la base imponible si no se realizan por norma legal o reglamentaria que obligue a imputarlas en la cuenta de pérdidas y ganancias. Estas variaciones no determinan un mayor valor fiscal de los elementos revalorizados. El contribuyente debe mencionar el importe y los elementos afectados en la memoria de las cuentas anuales. Los ingresos y gastos derivados del inmueble se calcularán sobre el valor anterior a la revalorización, requiriendo ajustes al resultado contable.
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