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A company inquired whether acquiring shares in an entity that subsequently devoted itself exclusively to mining activities allowed for the application of the depletion factor reduction. The DGT ruled that the acquired entity's exclusive dedication to such activities must precede the date of the share acquisition.
Cuestión planteada Resultaría convalidada la materialización de las dotaciones al factor de agotamiento realizada por la consultante, cuestionada por la inspección que pasaría, por tanto, a ser una inversión válida desde la fecha de su realización, a los efectos de los artículos 99 TRLIS y 92 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la suscripción o adquisición de valores representativos del capital social sea apta para la inversión del factor de agotamiento, las entidades adquiridas deben dedicarse exclusivamente a las actividades previstas en el artículo 99 del TRLIS con anterioridad a la fecha de adquisición. El hecho de que la entidad pase a dedicarse exclusivamente a dichas actividades con posterioridad a la compra no convalida la inversión. Si la suscripción se realiza cuando la entidad ya cumple con la dedicación exclusiva, será apta siempre que se cumplan los demás requisitos legales.
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