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A company asked whether it could deduct the loss from selling 10% of its shares to a sole shareholder. The DGT responds that, as the transfer meets the exemption conditions under Article 21 of the LIS, the negative income cannot be included in the taxable base.
Cuestión planteada Si la entidad consultante podría imputar fiscalmente la renta negativa generada en la transmisión de las participaciones de X en el período impositivo en que transmite las participaciones a su socio único persona física.
Según el artículo 21.6.a) de la LIS, no se integrarán en la base imponible las rentas negativas derivadas de la transmisión de una participación cuando se cumplan los requisitos de exención establecidos en el apartado 3 de dicho artículo. Dado que la participación en la entidad X cumple tales requisitos, la renta negativa por su transmisión no es deducible.
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