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A company inquired whether the loss generated by distributing shares in another company (X) to its shareholders via dividends is deductible. The DGT ruled that the negative difference between the market value and the book value of the shares is included in the taxable base.
Cuestión planteada Si la pérdida generada por la transmisión de las participaciones de la sociedad X a cuatro de sus accionistas, vía dividendos, es fiscalmente deducible en la base imponible del Impuesto sobre Sociedades de la entidad consultante.
Al distribuir participaciones mediante dividendos, la entidad transmitente debe valorar los elementos por su valor normal de mercado. La diferencia entre dicho valor de mercado y el valor contable de las participaciones se integrará en la base imponible del Impuesto sobre Sociedades. Esta renta negativa es deducible siempre que no corresponda a un deterioro de la participación ya deducido en periodos anteriores a 2013.
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