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A real estate developer has enquired whether the accounting revaluation of its inventories should be included in the Corporate Tax taxable base. The DGT has ruled that, as it is a voluntary revaluation and not required by law, it has no tax implications.
Cuestión planteada Si la revalorización contable de las existencias descrita debe integrarse o no en la base imponible del Impuesto sobre Sociedades del ejercicio en el que se registra.
Las variaciones de valor por valor razonable no tienen efectos fiscales si no se imputan a la cuenta de pérdidas y ganancias. El importe de las revalorizaciones contables no se integrará en la base imponible, salvo que se realicen por norma legal o reglamentaria que obligue a incluirlas en la cuenta de resultados. Si se realiza una revalorización voluntaria, no se genera renta y los ingresos o gastos derivados de esas existencias se determinarán sobre el valor anterior a la revalorización.
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