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A query was raised regarding how to calculate losses in a capital reduction and whether they can be included in Corporate Tax. The DGT clarifies that accounting losses based on nominal value are not relevant for tax calculation purposes.
Cuestión planteada Repercusión tributaria en la entidad X de las operaciones de reducción de capital de las sociedades H, A y B. En concreto, cómo se calcula el importe de la pérdida y si es admisible la integración en la base imponible del Impuesto sobre Sociedades.
La entidad debe integrar en su base imponible la diferencia entre el valor de mercado de los elementos transmitidos y su valor fiscal, según el artículo 17.4 de la LIS. Por tanto, la pérdida contable derivada del valor nominal de las acciones no tiene relevancia fiscal. Si la diferencia entre el valor de mercado y el valor fiscal es positiva, podría aplicarse la exención por doble imposición del artículo 21 de la LIS.
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