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A Spanish entity receives shareholdings from a foreign subsidiary without payment. The DGT states this constitutes a profit-making acquisition and must be included in taxable base at market value.
Cuestión planteada 1. Confirmación de que la participación en A1 debería valorarse a efectos fiscales por parte de BSub por su valor de mercado, sin impacto en la base imponible de BSub.
La recepción de participaciones sin contraprestación constituye una adquisición a título lucrativo según el artículo 15.2.a) del TRLIS. Por tanto, la entidad adquirente debe valorar dichas participaciones por su valor normal de mercado e integrar dicho valor en su base imponible. Respecto a los dividendos de resultados anteriores a la adquisición, estos pueden minorar el valor contable y fiscal de la participación o generar ajustes según las reglas contables y fiscales aplicables.
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