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A company has requested clarification on how the sale of a rural estate and a property used for tourism activities would be taxed. The DGT has ruled that no tax adjustments should be made to the accounting profit resulting from these sales.
Cuestión planteada Ante la posibilidad de enajenar parte o la totalidad del inmovilizado de la entidad, ¿cuál sería la tributación de la sociedad por la venta de la finca rústica y por la venta del inmueble donde ejerce su actividad?
De acuerdo con el artículo 10.3 de la LIS, la base imponible se calcula corrigiendo el resultado contable según las normas de esta Ley. Al no existir especialidad en la LIS para la venta de estos inmuebles, no procede realizar ningún ajuste al resultado contable derivado de la venta de los inmuebles a efectos fiscales.
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