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The DGT confirms that a participative loan from a parent company to its subsidiary to increase share capital does not generate taxable income and therefore does not require elimination of results in consolidated tax reporting.
Cuestión planteada Si la aportación del préstamo participativo por la sociedad H a los fondos propios de su filial, la sociedad BC, en la que participa en un 100%, y manteniendo ambas partes el mismo valor fiscal del derecho de crédito y de la deuda, no daría lugar a resultados fiscales.
La entidad que realiza una ampliación de capital por compensación de créditos no integrará renta en su base imponible, independientemente de que exista un ingreso contable. Al no producirse ingresos o gastos fiscales por la capitalización, no es necesario realizar eliminaciones de resultados por operaciones internas para determinar la base imponible del grupo en consolidación fiscal.
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