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A company asks how to value a property awarded judicially to settle a mortgage debt and how to treat the resulting loss. The DGT states that, for tax purposes, the property must be valued at market value, and the difference between the tax value of the debt and the market value of the property must be included in the tax base.
Question posed: It is raised whether, from the perspective of Corporate Income Tax, the tax treatment derived from the described operation is correct, specifically regarding the valuation of the adjudicated real estate property and the accounting recognition of the loss resulting from the adjustment of said asset to its current economic value.
Los elementos patrimoniales recibidos por permuta deben valorarse por su valor de mercado. La entidad debe integrar en la base imponible la diferencia entre el valor de mercado del elemento adquirido y el valor fiscal del entregado en el periodo en que se realice la operación. Si el inmueble es inmovilizado no amortizable, la diferencia entre su valor contable y fiscal se integrará en el periodo en que se transmita o se dé de baja.
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