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A query was raised regarding whether an increase in a subsidiary's equity should be included in the tax base to reverse old impairments, even if it does not offset losses from recent financial years. The DGT ruled that the increase must first be applied to impairments generated in recent years that have not been tax-deductible.
Cuestión planteada Si el contribuyente tiene la obligación de integrar en su base imponible de 2015 el incremento de fondos propios de su filial portuguesa a pesar de que dicho incremento no compensa la disminución de fondos propios generada en los ejercicios 2013 y 2014.
El incremento de los fondos propios debe aplicarse, en primer lugar, a los últimos ejercicios en que se generó una disminución de los mismos y que se han visto afectados por la no deducibilidad del deterioro de valor. Una vez producida dicha recuperación de los deterioros no deducibles, se aplicará lo establecido en la disposición transitoria decimosexta de la LIS para la reversión de los deterioros deducibles con anterioridad a 2013.
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