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A company has requested clarification on whether it can make opposite-sign adjustments to those previously made following the transfer of its entire shareholding by Company A. The DGT ruled that if it is proven that the partner included income from the transfer in their taxable base, the company may carry out the opposite-sign adjustments permitted under Article 95.2 of the TRLIS.
Cuestión planteada De conformidad con lo previsto en el artículo 95.2 del texto refundido de la Ley del Impuesto sobre Sociedades, si en el ejercicio 2014, año en el que la sociedad A ha transmitido la totalidad de su participación en la consultante e integrado en su base imponible una renta fiscal que es superior a las plusvalías latentes y fondo de comercio aflorado en el momento de la aportación de rama de actividad en 1996, la consultante puede realizar un ajuste negativo contrario a los efectuados a lo largo de los años por la distinta valoración contable y fiscal de los bienes recibidos en el momento de la aportación de la rama de actividad, y en particular en relación con los ajustes positivos relacionados con la amortización del fondo de comercio.
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