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A worker-owned limited company enquired whether, upon transforming into a standard limited company and losing its worker-owned status, it would be required to immediately reverse all freedom of depreciation applied to a property. The DGT ruled that, since the disqualification did not occur within five years of incorporation, the applied tax benefits are not lost.
Cuestión planteada En atención a lo dispuesto en el artículo 15.5 de la Ley 44/2015, ¿sería necesario proceder a la corrección total, es decir, aumento de toda la cantidad pendiente de revertir en concepto de libertad de amortización en el Impuesto sobre Sociedades del ejercicio en que se registre mercantilmente la pérdida de la condición de laboral? O ¿sería posible continuar corrigiendo anualmente en el Impuesto sobre Sociedades en la misma medida en que se viene haciéndolo en la actualidad, es decir, al ritmo marcado por la amortización contable, ya que el beneficio fiscal aplicado por la entidad consultante es anterior al momento en que se produciría la descalificación de su forma jurídica?
Dado que la descalificación de la entidad no ocurrió antes de transcurrir cinco años desde su constitución, la transformación en sociedad limitada no determina la pérdida de los beneficios tributarios aplicados. Por tanto, la entidad puede continuar corrigiendo anualmente la diferencia entre la amortización contable y la fiscal en el Impuesto sobre Sociedades hasta finalizar la amortización completa del inmueble.
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