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A holding company has enquired whether the exempt capital gain arising from the transfer of a shareholding is limited by the extra-accounting adjustment resulting from the application of Article 30.6 of the Corporate Income Tax Law. The DGT has ruled that the exempt positive income will not be limited by the reduction in tax value caused by the distribution of dividends.
Cuestión planteada Si la renta positiva exenta en caso de una eventual transmisión de la participación de B sería el importe íntegro o, si por el contrario, la plusvalía fiscal exenta obtenida, se vería limitada por el importe del ajuste extracontable practicado como consecuencia de la aplicación del artículo 30.6 TRLIS.
La renta positiva exenta en la transmisión de participaciones no se verá limitada por la minoración del valor fiscal como consecuencia de la distribución de dividendos. En este caso, la disposición transitoria 19ª de la LIS no es aplicable porque no se ha producido ninguna corrección de valor que haya resultado fiscalmente deducible.
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