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The taxpayer asks whether losses from the transfer of shares and credits to a new company (N1) following a spin-off can be recognised for tax purposes. The DGT rules that losses from the transfer of securities will be integrated once the companies cease to belong to the same group, and that the contribution of credits with a tax value different from their book value will generate integrable income.
Cuestión planteada 1. Si podrá la entidad consultante reconocer a efectos fiscales cualesquiera pérdidas realizadas en las transmisiones de acciones y participaciones y activos transmitidos en primer lugar a N2 y luego a N1 y cuya deducibilidad fiscal se encontrase diferida en virtud de la aplicación del régimen de neutralidad fiscal o de la restricción a la deducibilidad fiscal de pérdidas en transmisiones de acciones intragurpo (artículo 19.11 del texto refundido de la Ley del Impuesto sobre Sociedades).
Las rentas negativas por transmisión de valores a una entidad del mismo grupo se imputarán cuando se transmitan a terceros ajenos al grupo o cuando la transmitente y la adquirente dejen de formar parte del mismo. En el caso de aportaciones no dinerarias, la entidad transmitente integrará la diferencia entre el valor normal de mercado y su valor contable (o fiscal si difiere). Respecto a los créditos, si las pérdidas por insolvencia de entidades vinculadas no fueron deducibles, el valor fiscal diferirá del contable, obligando a integrar dicha diferencia en la base imponible.
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