{"id":3364,"date":"2016-12-19T18:00:00","date_gmt":"2016-12-19T18:00:00","guid":{"rendered":"https:\/\/beta.todanelo.com\/article\/reforma-fiscal-para-sociedades-filiales-con-perdidas-venderlas-en-2016-o-liquidarlas-mas\/"},"modified":"2024-12-24T10:48:22","modified_gmt":"2024-12-24T10:48:22","slug":"reforma-fiscal-para-sociedades-filiales-con-perdidas-venderlas-en-2016-o-liquidarlas-mas","status":"publish","type":"article","link":"https:\/\/www.todanelo.com\/en\/articles\/reforma-fiscal-para-sociedades-filiales-con-perdidas-venderlas-en-2016-o-liquidarlas-mas\/","title":{"rendered":"REFORMA FISCAL PARA SOCIEDADES FILIALES CON P\u00c9RDIDAS:  \u00bfVENDERLAS EN 2016 O LIQUIDARLAS M\u00c1S ADELANTE?"},"content":{"rendered":"<p>Entre las novedades introducidas por el Real Decreto-Ley 3\/2016, de 3 de diciembre, nos parece de especial relevancia la que modifica los art\u00edculos 21.6 y 21.8 de la Ley reguladora del Impuesto sobre Sociedades (\u201c<strong>LIS<\/strong>\u201d).<\/p>\n<p>Y es que, en particular la nueva redacci\u00f3n del mencionado 21.6 LIS cuando entre en vigor el 1 de enero de 2017, supondr\u00e1 un cambio total de paradigma fiscal en la venta de sociedades filiales con p\u00e9rdidas (la \u201c<strong>Reforma<\/strong>\u201d), puesto que la p\u00e9rdida habida (que probablemente contabilizar\u00e1 la sociedad matriz al vender las acciones o participaciones en la filial a un comprador tercero) no ser\u00e1 deducible en el Impuesto sobre Sociedades (\u201c<strong>ISoc<\/strong>\u201d).<\/p>\n<p>En el caso de que su empresa tenga una filial con p\u00e9rdidas que se pretenda vender en el corto plazo (por no estar resultando exitosa la inversi\u00f3n subyacente) le conviene leer este art\u00edculo, y preguntarse lo siguiente:<\/p>\n<ul>\n<li>\u00bfMe conviene vender la filial antes de terminar el a\u00f1o 2016?<\/li>\n<li>\u00bfQu\u00e9 opciones tengo a partir de 2017?\u200b\u200b<\/li>\n<\/ul>\n<p style=\"margin-left: 38.5pt;\">\u00a0<\/p>\n<div><span style=\"font-size: 13.008px;\">Encontrar\u00e1 adjunto el art\u00edculo completo<\/span><\/div>\n<p style=\"margin-left:38.5pt;\">\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entre las novedades introducidas por el Real Decreto-Ley 3\/2016, de 3 de diciembre, nos parece de especial relevancia la que modifica los art\u00edculos 21.6 y 21.8 de la Ley reguladora &hellip;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3364","article","type-article","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>REFORMA FISCAL PARA SOCIEDADES FILIALES CON P\u00c9RDIDAS: \u00bfVENDERLAS EN 2016 O LIQUIDARLAS M\u00c1S ADELANTE? - Toda &amp; Nel-lo Abogados<\/title>\n<meta name=\"description\" content=\"Entre las novedades introducidas por el Real Decreto-Ley 3\/2016, de 3 de diciembre, nos parece de especial relevancia la que modifica los art\u00edculos 21.6 y\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.todanelo.com\/en\/articles\/reforma-fiscal-para-sociedades-filiales-con-perdidas-venderlas-en-2016-o-liquidarlas-mas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REFORMA FISCAL PARA SOCIEDADES FILIALES CON P\u00c9RDIDAS: \u00bfVENDERLAS EN 2016 O LIQUIDARLAS M\u00c1S ADELANTE? - Toda &amp; Nel-lo Abogados\" \/>\n<meta property=\"og:description\" content=\"Entre las novedades introducidas por el Real Decreto-Ley 3\/2016, de 3 de diciembre, nos parece de especial relevancia la que modifica los art\u00edculos 21.6 y\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.todanelo.com\/en\/articles\/reforma-fiscal-para-sociedades-filiales-con-perdidas-venderlas-en-2016-o-liquidarlas-mas\/\" \/>\n<meta property=\"og:site_name\" content=\"Toda &amp; Nel-lo Abogados\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-24T10:48:22+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"ItemPage\"],\"@id\":\"https:\\\/\\\/www.todanelo.com\\\/en\\\/articles\\\/reforma-fiscal-para-sociedades-filiales-con-perdidas-venderlas-en-2016-o-liquidarlas-mas\\\/\",\"url\":\"https:\\\/\\\/www.todanelo.com\\\/en\\\/articles\\\/reforma-fiscal-para-sociedades-filiales-con-perdidas-venderlas-en-2016-o-liquidarlas-mas\\\/\",\"name\":\"REFORMA FISCAL PARA SOCIEDADES FILIALES CON P\u00c9RDIDAS: \u00bfVENDERLAS EN 2016 O LIQUIDARLAS M\u00c1S ADELANTE? 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