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A company has requested clarification on the tax cost of real estate assets received following a partial demerger. The DGT has ruled that, under the special tax regime, the values held by the transferring company are maintained.
Cuestión planteada 1. ¿Cuál es el coste fiscal de adquisición de los inmuebles adquiridos por la consultante como consecuencia de la escisión?
Si la operación se acoge al régimen de escisión del TRLIS, los bienes adquiridos se valorarán por los mismos valores que tenían en la entidad transmitente antes de la operación. Asimismo, las participaciones recibidas se valoran por el valor de los entregados según las normas del impuesto correspondiente. Estos valores se basan en los datos declarados por el contribuyente, salvo rectificación administrativa o judicial.
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