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A query was raised regarding which company should be attributed the reversal of an impairment loss on a shareholding in entity E, following a capital increase that modified the ownership percentages of companies B and C. The DGT ruled that the reversal must be distributed among the related entities in proportion to their current shareholding.
Cuestión planteada 1. A qué entidad debe imputarse la reversión del deterioro que en su día se aplicó en el Impuesto sobre Sociedades de C. En concreto:
La reversión de pérdidas por deterioro de valores representativos de participaciones, según la DT 16ª de la LIS, se integra en la base imponible en proporción a la participación de cada entidad. Según el artículo 11.6 de la LIS, dicha reversión se imputa en la entidad que practicó la corrección o en otra vinculada. En el caso concreto, la reversión debe imputarse en un 11,40% a la sociedad C y en un 88,60% a la sociedad B, por ser entidades vinculadas. Si las sociedades se fusionaran, la reversión se imputaría al 100% a la sociedad resultante.
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