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The query examines how a company should be taxed upon the dissolution and liquidation of a company in which it holds a stake. The DGT rules that the income resulting from the difference between the market value of the assets received and the tax value of the cancelled shareholding must be included in the tax base.
Cuestión planteada Tributación de la entidad consultante como consecuencia de la disolución y liquidación de Y1.
En la disolución de entidades, la sociedad debe integrar en su base imponible la diferencia entre el valor de mercado de los elementos recibidos y el valor fiscal de la participación anulada. Para calcular dicho valor fiscal, solo se tendrán en cuenta los deterioros de valor de la participación que hayan sido fiscalmente deducibles. Al existir diferencia entre el valor contable y el fiscal, se debe realizar el ajuste correspondiente en la base imponible.
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