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A Spanish subsidiary asks whether forgiving a debt to its 100% German parent company, recorded accountably as a contribution of own funds, results in taxable income. The DGT responds that, due to the 100% parent-subsidiary relationship, the transaction is a patrimonial transfer with no tax consequences under Corporate Income Tax.
Cuestión planteada Si en el supuesto de que por aplicación de la normativa contable la entidad consultante tuviera que reflejar en su contabilidad un ingreso con motivo de la condonación de la deuda, en lo que respecta a la deuda que tiene con la matriz alemana, debe entenderse que, en el ámbito fiscal, el valor de mercado al que se produce dicha condonación se corresponde con la obligación contractual entre la matriz alemana y la entidad consultante y, en consecuencia, y con independencia de su tratamiento contable, no se genera un ingreso ni un gasto fiscal ni en la consultante ni en la matriz alemana como consecuencia de la condonación.
Cuando existe una relación socio-sociedad del 100% entre prestamista y prestatario, la condonación o capitalización de un crédito se considera una aportación a fondos propios. En este supuesto, el valor de mercado coincide con la obligación contractual existente, por lo que no se genera ingreso ni gasto fiscal, independientemente de que el crédito esté deteriorado contablemente. Si la participación es inferior al 100%, este tratamiento se aplica solo a la parte proporcional de dicha participación.
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