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An entity has queried whether losses arising from a capital reduction through share cancellation must be included in the Corporate Tax base or if they require an extra-accounting adjustment. The DGT rules that, provided the exemption requirements are satisfied, such negative income shall not be included.
Cuestión planteada Si podrá X integrar en su base imponible del Impuesto sobre Sociedades esta pérdida, o deberá realizar un ajuste extracontable permanente en el ejercicio en que se lleve a efecto la reducción de capital.
Si se cumplen los requisitos del artículo 21.1 y 21.3 de la LIS, las rentas negativas derivadas de la transmisión de la participación no se integrarán en la base imponible según el artículo 21.6 de la misma norma. En este supuesto, la entidad debe realizar un ajuste extracontable permanente. La valoración fiscal de la operación se determina por la diferencia entre el valor de mercado del elemento recibido y el valor fiscal de la participación.
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