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A query was raised regarding whether the assignment of credits, their capitalisation through capital increases, and the subsequent acquisition of treasury shares within a tax consolidation group generate taxable income or require adjustments. The DGT ruled that, provided certain conditions regarding fiscal value and shareholding are met, these operations do not generate taxable income and therefore do not require adjustments in the tax consolidation process.
Cuestión planteada 1. Si las operaciones mencionadas, realizadas todas dentro del régimen de consolidación fiscal se consideran neutras desde un punto de vista fiscal y, en aplicación del artículo 72 del texto refundido de la Ley del Impuesto sobre Sociedades, el resultado positivo generado por la sociedad S en la venta de las participaciones de la sociedad A debería ser eliminado y no computar fiscalmente, siendo dicho resultado positivo diferido hasta que no se produzca una transmisión frente a terceros ajenos al grupo de consolidación fiscal.
La capitalización o condonación de un crédito entre prestamista y prestatario con relación socio-sociedad al 100% no genera renta fiscal si ambos mantienen el mismo valor fiscal del derecho de crédito, independientemente del deterioro contable. En el aumento de capital por compensación de créditos, la entidad que recibe el crédito no integra renta si la deuda no ha sido adquirida a terceros. En el régimen de consolidación fiscal, los resultados por estas operaciones internas se eliminan para determinar la base imponible consolidada.
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