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The taxpayer asks whether negative extra-accounting adjustments can be applied to amortise intangible assets after transferring 31% of their capital. The DGT rules that, once the transfer of the interest is proven, adjustments of the opposite sign may be made in proportion to the percentage transferred.
Cuestión planteada Si la entidad consultante podrá integrar en la base imponible los ajustes extracontables negativos previstos en el artículo 88 de la Ley 27/2014 y, por tanto, amortizar fiscalmente los intangibles de la entidad, considerando la contabilización a valor razonable y la transmisión del 31% del capital de la entidad. Forma de aplicar la reversión del ajuste.
Si se prueba la transmisión de la participación por parte del socio, la entidad podrá realizar ajustes de signo contrario a los practicados con anterioridad. Estos ajustes negativos se aplicarán de forma proporcional al porcentaje de participación transmitido y se integrarán en la base imponible con la amortización o transmisión de los elementos patrimoniales. El cálculo de la deducción o amortización seguirá las reglas de los artículos 12.2, 13.3 y la disposición transitoria trigésima quinta de la LIS.
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