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A query was raised regarding whether the forgiveness of debt between companies within the same group generates taxable income. The DGT explains that, for accounting purposes, this is treated as a distribution of reserves from the subsidiary to the parent, followed by a subsequent contribution from the parent to the beneficiary.
Cuestión planteada Si la eventual condonación de créditos entre sus empresas dependientes tendría, a efectos del Impuesto sobre Sociedades, el mismo tratamiento que el contable expuesto, o si determinaría la existencia de ingresos fiscalmente integrantes en la base imponible de cualquiera de las entidades intervinientes: la dominante (A), las condonantes (B, C o D) y la beneficiada por la condonación (E).
En la entidad donante (dependiente), no se genera gasto fiscal al distribuir reservas a la dominante. En la entidad dominante, se genera un ingreso por las reservas distribuidas, sujeto a la exención del artículo 21 de la LIS. En la entidad beneficiaria (donataria), no se genera ingreso contable ni fiscal al considerarse una aportación de fondos propios de la dominante. El valor del crédito aportado incrementa el valor de la participación de la dominante en la beneficiaria.
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