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A company has requested a ruling on the tax implications of increasing the book value of holdings received through a non-monetary contribution. The DGT has ruled that voluntary revaluations do not have any effects on Corporate Income Tax.
Cuestión planteada Cuáles serían las implicaciones fiscales en sede del Impuesto de Sociedades de P de un incremento en el valor contable de las participaciones ostentadas por ésta en las entidades que recibió mediante la aportación no dineraria expuesta.
Las revalorizaciones contables de elementos patrimoniales no se integran en la base imponible si no se realizan por obligación legal o reglamentaria. Este incremento de valor no determina un mayor valor a efectos fiscales de los elementos revalorizados. Por tanto, los ingresos y gastos derivados se determinarán sobre el valor anterior a la revalorización, requiriendo ajustes al resultado contable.
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