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The tax treatment of the transfer of a shareholding from entity A to entity C, which could result in a loss, is examined. The DGT indicates that if the entities are related parties, the transaction must be valued at market value, and the deductibility of the loss will depend on whether both belong to the same corporate group.
Cuestión planteada En el supuesto de que se produzca la transmisión descrita durante 2016, ¿cuál sería el tratamiento para ambas sociedades en el Impuesto sobre Sociedades?
Las operaciones entre entidades vinculadas deben valorarse por su valor de mercado. Si las entidades A y C no forman parte del mismo grupo según el artículo 42 del Código de Comercio, no se aplica la limitación de pérdidas del artículo 11.10 de la LIS. Si, por el contrario, forman parte del mismo grupo, las pérdidas se imputarán cuando los elementos patrimoniales se transmitan a terceros ajenos al grupo o cuando la entidad transmitente o adquirente dejen de formar parte de este.
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