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A company has requested clarification on whether negative income generated by the dissolution and liquidation of a subsidiary is deductible or if it is classified as a restructuring operation. The DGT has ruled that liquidation does not constitute a restructuring and that the negative income is deductible.
Cuestión planteada Si la renta negativa puesta de manifiesto en la disolución con liquidación de P es fiscalmente deducible para su socio A, o, dicho de otra forma, si la disolución con liquidación de P tiene la consideración de una operación de reestructuración a los efectos del art. 21.8 de la LIS.
La renta negativa generada por la extinción de una entidad participada es fiscalmente deducible en el periodo impositivo en que tenga lugar la extinción a efectos mercantiles. Esta deducción es posible siempre que la extinción no sea consecuencia de una operación de reestructuración según el artículo 21.8 de la LIS. En el caso analizado, la liquidación de la sociedad no tiene la consideración de operación de reestructuración.
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