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V3550-15 ·17 November 2015 ·consulta-vinculante Medium impact
FISCAL

No rental inclusion when capital increase offsets debt

The DGT confirms that no rental is included when a commercial capital increase exactly offsets debt.

In 6 key points

How it affects those involved

Companies carrying out a capital increase by offsetting debt do not incur rental liability.

Lifecycle

2015-11-17PublishedPublished 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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