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A company asks about the tax treatment of a loss arising from the expropriation of a stake in a non-resident entity. The DGT states that if the investment is deemed a credit right resulting from expropriation, the restrictions in articles 21.5 and 32.6 of the TRLIS do not apply.
Cuestión planteada Tratamiento fiscal de la pérdida producida en el año 2014 en la entidad consultante.
Las participaciones expropiadas que se valoran como activos mantenidos para la venta sujetos a expropiación se equiparan a un derecho de crédito y no tienen el tratamiento fiscal de participaciones en fondos propios. Por tanto, las rentas negativas derivadas de estas no se ven afectadas por las restricciones de minoración de dividendos de los artículos 21.5 y 32.6 del TRLIS. No obstante, para las participaciones no expropiadas que mantienen derechos económicos y políticos, sí se aplica dicha restricción. Además, los dividendos de participaciones no expropiadas no tendrán derecho a la exención o deducción hasta el importe de la pérdida previamente registrada por reclasificación contable.
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