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The DGT confirms that losses from share deterioration are not deductible if the conditions in Article 21 of the LIS are met, and negative income from share transfers is not integrated.
Cuestión planteada
Si se cumplen los requisitos del artículo 21 de la LIS, las pérdidas por deterioro de participaciones no son fiscalmente deducibles, debiendo realizarse un ajuste positivo. Las rentas negativas derivadas de la transmisión de la participación no se integrarán en la base imponible si se cumplen dichos requisitos. No obstante, las rentas negativas por extinción de la entidad participada serán deducibles siempre que no sea una operación de reestructuración.
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