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A query was raised regarding whether Company X must pay tax on income received from Company A, amounting to the increase in the value of its shares resulting from a tax inspection adjustment. The DGT ruled that such a distribution constitutes a decrease in the value of the shareholding without generating taxable income.
Cuestión planteada Consideración como mayor valor fiscal en la sociedad X de sus participaciones en la sociedad A.
Si la sociedad A distribuye a la sociedad X un importe igual al mayor valor de adquisición de las participaciones en la sociedad A (correspondiente al ajuste de valoración realizado por la Inspección), dicha distribución supondrá una disminución del valor de la participación de la sociedad X en la sociedad A. En consecuencia, no se generará ninguna renta a integrar en la base imponible del Impuesto sobre Sociedades de la sociedad X.
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