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A company inquired whether the forgiveness or capitalisation of a participative loan, which is recorded in accounts as income or equity, has tax consequences. The DGT responds that if both companies are indirectly 100% owned by the same parent, the transaction does not generate taxable income or expenses.
Cuestión planteada Si en el supuesto de que por aplicación de la normativa contable la sociedad A tuviera que reflejar en su resultado contable individual un ingreso por motivo de la condonación / capitalización parcial del préstamo participativo por parte de la sociedad D, dicho ingreso no se considerará ingreso a efectos fiscales.
Cuando la condonación o capitalización de un crédito ocurre entre un prestamista y un prestatario participados indirectamente al 100% por una misma sociedad, y ambos mantienen el mismo valor fiscal del derecho de crédito y de la deuda, no se genera ingreso fiscal en el prestatario. En este supuesto, el valor de mercado de la operación se corresponde con la obligación contractual del préstamo, sin que afecte el posible deterioro contable del crédito. Si la participación es inferior al 100%, este tratamiento se aplica solo a la parte proporcional de dicha participación.
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