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A non-profit association has requested clarification on whether the tax loss incurred from selling a stake in an entity is deductible. The Directorate General for Taxes (DGT) has ruled that, as it is not exempt income, the loss follows the general regime and constitutes a deductible expense.
Cuestión planteada Si la pérdida fiscal derivada de la transmisión de la participación en la entidad B tiene la consideración de gasto fiscalmente deducible en el Impuesto de Sociedades del ejercicio 2014.
Las rentas obtenidas en transmisiones no son exentas según el artículo 121.2 del TRLIS, salvo los casos específicos de reinversión. Por tanto, la pérdida en la transmisión de una participación sigue el régimen general del impuesto. Esto implica que tiene la consideración de gasto contable y fiscal para determinar la base imponible.
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