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A Spanish company asks about the automatic transfer of assets and liabilities from a dissolved French subsidiary without liquidation. The DGT states that since results are analogous to a reorganisation, losses from such extinction cannot be integrated.
Cuestión planteada 1. Confirmación de que la disolución sin liquidación contemplada en el artículo 1.844-5 del Código Civil francés implica la transmisión del patrimonio de la sociedad disuelta (activo y pasivo) a su socio único y la extinción de la entidad disuelta.
La disolución sin liquidación de una filial francesa, que implica la transmisión automática de su patrimonio al socio único, produce resultados análogos a una operación de reestructuración. Por tanto, la sociedad no podrá integrar en su base imponible las pérdidas generadas con ocasión de la extinción de la filial. No obstante, la consultante deberá integrar la diferencia entre el valor de mercado de los elementos recibidos y el valor fiscal de la participación anulada según las reglas de valoración de la LIS.
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