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A consulting entity asks whether the premium from a call option on the net assets of a company in liquidation should be considered a capital gain subject to taxation. The DGT rules that no tax adjustments to the accounting profit are necessary for this transaction.
Cuestión planteada Si el precio de la prima de opción cobrada por la vendedora, que forma parte del precio de la compraventa futura y, en este caso, el precio de la prima, con posibilidad de ser devuelta, se puede considerar incremento patrimonial sujeto a tributación.
De acuerdo con el artículo 10.3 de la LIS, en el método de estimación directa, la base imponible se calcula corrigiendo el resultado contable. Al no existir una especialidad en la LIS sobre la materia, no procede practicar ningún ajuste al resultado contable derivado de las anotaciones por la venta de la opción de compra.
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