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The taxpayer asks whether it is possible to deduct impairment losses on holdings from 2008 and 2009 in the 2010 tax year following a capital contribution, while under a tax consolidation regime. The DGT rules that such an amount is deductible and that, if it was erroneously eliminated during consolidation, the tax return may be rectified.
Cuestión planteada - Si en la transmisión de la participación en la sociedad A como consecuencia de su absorción puede producirse la incorporación de la eliminación efectuada en el ejercicio 2010 correspondiente a la corrección de valor de la sociedad participada A generada en los ejercicios 2008 y 2009 con los límites del artículo 73.3 del texto refundido de la Ley del Impuesto sobre Sociedades.
Es deducible el importe correspondiente en el ejercicio posterior a una aportación a los fondos propios, siempre que el deterioro previo estuviera limitado por el coste de la participación. Si la entidad y la filial tributaban en régimen general cuando se generaron las pérdidas, la deducibilidad no debe eliminarse al aplicar el régimen de consolidación fiscal. En caso de haber eliminado el ajuste negativo en la declaración del grupo, la entidad puede instar la rectificación de su autoliquidación. En caso de transmisión de la participación, la renta a integrar debe considerar los ajustes que debieron realizarse según el artículo 12.3 del TRLIS.
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