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A requesting entity asks about the tax treatment of capital losses generated when transferring a stake in a subsidiary to another company within the same group. The DGT clarifies that the loss is not recognised during the internal transfer, but rather when the stake is sold to a third party outside the group.
Cuestión planteada Tratamiento fiscal de la minusvalía fiscal que se ponga de manifiesto como consecuencia de la transmisión del 99% de las participaciones de A2.
Las rentas negativas por la transmisión de participaciones entre entidades del mismo grupo no se integran en la base imponible del periodo de la transmisión. Estas pérdidas se imputarán cuando los elementos patrimoniales se transmitan a terceros ajenos al grupo o cuando la entidad transmitente o la adquirente dejen de formar parte del mismo. Además, no debe aplicarse la restricción del artículo 11.6 de la LIS sobre la reversión de deterioros en este caso de adquisición indirecta que se convierte en directa.
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