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V2437-14 ·16 September 2014 ·consulta-vinculante Medium impact
Tax

Capital increases do not generate accounting profits or income for the recipient company

A query was raised regarding whether a capital increase through the contribution of assets could be considered a donation. The DGT indicates that capital increases do not generate accounting profits or income for the entity receiving the contribution.

In 6 key points

Lifecycle

2014-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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