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A query was raised regarding whether fair value variations of listed shares should be included in the Corporate Tax base. The DGT ruled that these variations have no tax effects as long as they are not recognised in the profit and loss account.
Cuestión planteada Si a los efectos del artículo 20 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, existe obligación de integrar en la base imponible la diferencia de valor como consecuencia de la variación del valor razonable a final del ejercicio.
Las variaciones de valor por aplicación del criterio de valor razonable no tienen efectos fiscales mientras no deban imputarse a la cuenta de pérdidas y ganancias. En el caso de acciones con valoración contable y fiscal diferente, la diferencia se integrará en la base imponible en el periodo impositivo en que se transmitan o se den de baja. Asimismo, las pérdidas por deterioro de valores representativos de participación en el capital no son fiscalmente deducibles.
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