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A query was raised regarding whether the accounting capital gain on goodwill resulting from a merger must be adjusted to determine the taxable capital gain. The DGT ruled that the difference between the book value and the tax value must be included in the tax base through the adjustment provided for by law.
Cuestión planteada Si la plusvalía contable derivada de la transmisión del negocio imputable al fondo de comercio asociado a los negocios adquiridos con ocasión de la fusión debe corregirse para determinar la plusvalía tributable.
La renta fiscal por la transmisión de un activo se determina mediante el resultado contable corregido por la diferencia de valoración que establece el artículo 20 de la LIS. En el caso del fondo de comercio, la integración en la base imponible se produce en el momento de su transmisión, aplicando la corrección de la diferencia entre el valor contable y el fiscal.
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