Skip to content
V0695-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

No rental inclusion in taxable base following capital increase via credit offset

The consulting entity asks whether a negative adjustment is required in Corporate Tax when capitalising a debt through offsetting credits with a sole shareholder. The DGT responds that, although a revenue may arise accountingly, no taxable income is included in the taxable base.

In 6 key points

Lifecycle

2025-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact