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A Norwegian entity's Spain branch asks about the tax treatment of bank transfers from its parent with no specific purpose. The DGT states that if transfers are non-recoverable, they are considered own funds and do not generate taxable income.
Cuestión planteada Cuál es el tratamiento, en la base del Impuesto sobre Sociedades, que debe darse a las cantidades aportadas por la matriz a la sucursal, por medio de transferencias bancarias con finalidad indeterminada.
Si las transferencias de la entidad no residente a la sucursal son no reintegrables, no generan resultado contable y deben contabilizarse como un abono en fondos propios. Al no generar resultado contable y no existir disposición específica en el TRLIS, dichas cantidades no forman parte de la base imponible del Impuesto sobre Sociedades.
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