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A company sought clarification on whether the accounting income arising from the maturity of a participating loan, acquired during a business purchase, should be included in the tax group's taxable base. Following a report from the ICAC highlighting doubts regarding the economic substance and true and fair view of the transaction, the DGT stated it cannot rule on the tax consequences of operations where correct accounting treatment is uncertain.
Cuestión planteada Si el ingreso contable registrado por A con ocasión del vencimiento del préstamo participativo formaría parte de la base imponible del grupo fiscal.
La DGT no puede determinar las consecuencias tributarias de las operaciones descritas debido a que existen dudas razonables sobre su correcta contabilización. El ICAC señala que es necesario un análisis previo del fondo económico y jurídico para evitar que la apariencia de acuerdos formales desvirtúe la imagen fiel de las cuentas anuales. Por tanto, al no tener certeza sobre el tratamiento contable, el órgano no puede resolver sobre la base imponible del Impuesto sobre Sociedades.
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