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A query was raised regarding how a total demerger affects the free depreciation incentive and extra-accounting adjustments. The DGT indicates that the companies benefiting from the demerger assume responsibility for meeting the requirements of the tax incentives related to the assets received.
Cuestión planteada ¿Cómo afecta la escisión a efectos del incentivo fiscal de la libertad de amortización a las dos sociedades escindidas? ¿se siguen aplicando los ajustes extracontables de manera individual a cada una de las sociedades?
Las entidades beneficiarias de la escisión asumen el cumplimiento de los requisitos derivados de los incentivos fiscales de la entidad transmitente referidos a los elementos patrimoniales que reciben. Esto incluye el derecho a continuar aplicando la libertad de amortización pendiente durante el plazo establecido, siempre que se cumplan los requisitos necesarios.
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