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A company has enquired whether the accounting loss incurred when exercising a share option at a price higher than its market value should be included in the tax base. The DGT has ruled that such a loss is deductible and that any compensation received must be included as income.
Cuestión planteada Si la renta negativa registrada en la cuenta de pérdidas y ganancias debe integrarse en la base imponible del Impuesto sobre Sociedades en 2015.
La pérdida resultante de la diferencia entre el precio de adquisición y el valor de mercado de las participaciones se trata contablemente como un derivado. Al no existir un tratamiento específico en la normativa del Impuesto sobre Sociedades, esta pérdida es fiscalmente deducible. Asimismo, los ingresos por la indemnización recibida deben integrarse en la base imponible.
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