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A company asks whether, upon divesting shares in American subsidiaries, it must reverse prior accounting provisions for share impairments. The DGT explains the treatment of the impairment deduction on capital and how it must be included in the taxable base.
Cuestión planteada 1. Si en el momento de la desinversión se consolidara la caída de valor de las participaciones en las sociedades americanas, si revertirían los ajustes positivos incorporados en la base imponible del Impuesto sobre Sociedades por las dotaciones contables registradas en los ejercicios anteriores.
Las pérdidas por deterioro de participaciones en entidades que no coticen son fiscalmente deducibles según el artículo 12.3 del TRLIS, con carácter extracontable. Estas cantidades se integrarán como ajuste positivo en la base imponible del período en que el valor de los fondos propios al cierre exceda al del inicio. En caso de transmisión de las participaciones, la renta a integrar debe tener en cuenta los ajustes que hubieran debido realizarse por aplicación de dicho artículo, independientemente de si se efectuaron o no.
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