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The consultant asks whether the market value is used to capitalise participative loans through credit offset. The DGT responds that such operations are valued at the amount of share capital increase, without incorporating income into taxable base.
Cuestión planteada Si en el supuesto de que por aplicación de la normativa contable, tanto la consultante como la entidad D tuvieran que reflejar en su contabilidad un ingreso con motivo de la ampliación de capital mediante compensación de créditos en lo que respecta al préstamo participativo anteriormente citado, debe entenderse que en el ámbito fiscal el valor de mercado al que se produce dicha capitalización se corresponde con la obligación contractual entre las entidades C y la consultante.
Las operaciones de aumento de capital por compensación de créditos se valoran fiscalmente por el importe del aumento desde el punto de vista mercantil. La entidad que recibe el crédito y realiza la ampliación por el importe de la deuda existente no integrará renta en su base imponible, independientemente de que contablemente pudiera existir un ingreso.
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