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A query was raised regarding whether the result of a discontinued activity, even if presented as a separate line item in the profit and loss account, should be included in the calculation of operating profit under Article 20 of the TRLIS (or Article 16 of the LIS). The DGT has ruled that it must be taken into account to determine said profit.
Cuestión planteada Si el resultado de explotación procedente de una actividad interrumpida, a pesar de que se encuentra en la presentación del modelo normal de cuentas anuales en una línea separada del resultado de explotación derivado del resto de actividades debe tenerse en cuenta para el cálculo del resultado operativo previsto en el artículo 20 del texto refundido de la Ley del Impuesto sobre Sociedades.
El resultado de explotación correspondiente a las operaciones interrumpidas debe incluirse para determinar el beneficio operativo, aplicando los mismos ajustes que para el resultado de explotación general. Esto implica eliminar la amortización del inmovilizado, la imputación de subvenciones de inmovilizado no financiero y otras, el deterioro y el resultado por enajenaciones de inmovilizado, además de adicionar los ingresos financieros de participaciones en instrumentos de patrimonio según los requisitos legales. Este criterio es aplicable tanto al TRLIS como a la LIS, y en el caso de consolidación fiscal, el límite se referirá al grupo fiscal.
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