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An entity has enquired whether losses arising from the transfer of a shareholding and the subsequent offsetting of credits have tax implications. The DGT has ruled that these negative incomes are included in the taxable base for the period in which the transfer occurs.
Cuestión planteada - Confirmación de que la pérdida que se ponga de manifiesto en X como consecuencia de la transmisión a Y del 12,5% de su participación en A, por la diferencia entre el valor de mercado y el valor fiscal de adquisición de tales participaciones objeto de transmisión, tendrá plenos efectos fiscales en la determinación de la base imponible de X del ejercicio de transmisión.
La transmisión de participaciones por un valor de mercado inferior al valor fiscal genera una renta negativa que se integra en la base imponible del impuesto. En el caso de aumentos de capital por compensación de créditos, la entidad debe integrar la diferencia entre el importe del aumento y el valor fiscal del crédito capitalizado. Si el valor de mercado de las nuevas participaciones es inferior a su valor fiscal, la pérdida resultante también se integra en la base imponible del periodo de transmisión, al no existir grupo de sociedades entre transmitente y adquirente.
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