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The DGT clarifies that losses from shareholdings due to company dissolution are not a value decline but a difference to be incorporated into the taxable base according to dissolution rules.
Cuestión planteada Teniendo en cuenta la inclusión de la letra j) en el apartado 1 del artículo 14 del texto refundido de la Ley del Impuesto sobre Sociedades, si la pérdida de participaciones por disolución de la empresa participada se acepta como gasto deducible en el Impuesto sobre Sociedades de la titular de las participaciones en el ejercicio en que la participada fue disuelta.
La pérdida por disolución de una sociedad no constituye una pérdida por deterioro de valores representativos de la participación, por lo que no se aplica la no deducibilidad del artículo 14.1.j) del TRLIS. Según el artículo 15.6 del TRLIS, en la disolución se debe integrar en la base imponible la diferencia entre el valor normal de mercado de los elementos recibidos y el valor contable de la participación anulada. Si dicha diferencia es negativa, se integra en la base imponible.
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