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The tax treatment of a donation made by an individual to an entity in which they hold an indirect interest is examined. The DGT determines that the donation is split according to the percentage of shareholding.
Cuestión planteada Tratamiento de la donación a efectos del Impuesto sobre Sociedades
La donación tendrá la consideración de aportación a fondos propios de la entidad receptora por la parte que corresponda al porcentaje de participación indirecta del socio. El valor de mercado del elemento donado, en el exceso sobre dicho porcentaje de participación, tendrá la consideración de ingreso fiscal que se integrará en la base imponible del Impuesto sobre Sociedades.
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