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A company requested clarification on whether a capital increase through debt offset, for an amount equal to the existing debt, constitutes income. The DGT ruled that no income is recognised by the debtor entity if the increase is carried out at the commercial value of the debt.
Cuestión planteada Si la operación societaria de aumento de capital por compensación de créditos, en la medida en que se ha realizado una ampliación de capital por el mismo importe de la deuda existente, no se integrará renta alguna para la consultante en su base imponible.
Según el artículo 17.2 de la LIS, las operaciones de aumento de capital por compensación de créditos se valorarán fiscalmente por el importe del aumento desde el punto de vista mercantil. Si la entidad deudora realiza una ampliación de capital por el mismo importe de la deuda existente, no integrará renta en su base imponible, independientemente de que exista un ingreso contable. La entidad transmitente sí deberá integrar la diferencia entre el importe del aumento y el valor fiscal del crédito.
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