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A query was raised regarding whether a syndication agreement involving the free transfer of voting rights has tax implications. The DGT ruled that, as there is no accounting reflection, there are no effects on Corporate Tax.
Cuestión planteada Si el acuerdo de sindicación, por el cual se ceden derechos de voto, produce algún efecto en la base imponible del Impuesto sobre Sociedades.
De acuerdo con el artículo 10.3 de la LIS, la base imponible se calcula corrigiendo el resultado contable. Dado que la normativa fiscal no regula la cesión de derechos de voto, se aplica la normativa contable. Si la cesión gratuita de derechos de voto no conlleva derechos económicos y no tiene reflejo en el resultado contable, no tendrá efectos en el ámbito fiscal.
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