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A company inquired whether it could make a tax adjustment in 2018 to reflect the real value of rights purchased in 2008 following an out-of-court settlement. The DGT ruled that the tax treatment must align with the accounting treatment, as reported by the ICAC.
Cuestión planteada Se plantea si se puede hacer en 2018 el ajuste fiscal de los mencionados derechos comprados de forma plena en 2008 de tal modo que se refleje el valor real de los mismos precisamente por el mismo importe recibido en el acuerdo de 2018.
El tratamiento fiscal de la operación debe ser el mismo que el contable, de acuerdo con el artículo 10 de la LIS. Según el informe del ICAC, al resolverse el litigio, los derechos se dan de baja y la diferencia entre su valor en libros y la valoración de los bienes recibidos (inmuebles, efectivo y pagarés) se registrará en la cuenta de pérdidas y ganancias como un ingreso de naturaleza excepcional. Los pagarés se reconocerán por su valor razonable y los inmuebles por su coste o precio de adquisición.
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