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V2660-14 8 October 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · valor normal de mercado

Entity receiving a contributed business may deduct intangible assets and goodwill depreciation under certain conditions

A business involving leasing assets is contributed to a newly formed company (special purpose vehicle) for subsequent transfer to a third party. The query concerns the tax value of the assets and the deductibility of depreciation for intangible assets and goodwill.

The question raised

Cuestión planteada (i.) Si el valor fiscal para la entidad C de los activos recibidos en la adquisición del negocio de arrendamiento recibido coincide con su valor de aportación por parte de la entidad B.

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