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A company has requested a ruling regarding the tax treatment of the sale of an Argentine subsidiary and the impact of previously deducted impairment losses. The DGT clarifies that the exemption on the transfer of shares shall only apply to the income that exceeds the valuation adjustments previously deducted, and provides details on the rules for the reversal of impairment losses.
Cuestión planteada - Tratamiento a efectos del Impuesto sobre Sociedades del beneficio obtenido en una posible venta de su filial argentina.
La exención del artículo 21 de la LIS se aplicará a la renta positiva por transmisión solo en la parte que exceda de las correcciones valorativas deducidas según el antiguo artículo 12.3 del TRLIS. Asimismo, las pérdidas por deterioro deducibles en periodos anteriores a 2013 se integrarán en la base imponible cuando el valor de los fondos propios al cierre exceda al del inicio, en proporción a la participación. La exención también queda condicionada a que la filial no sea una entidad patrimonial y cumpla los requisitos de participación y tributación en el extranjero.
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