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The consultant asks whether a capital increase through credit offset generates income and whether asset segregation can qualify for the special regime. The DGT responds that no income arises from such a capital increase and that asset contributions may qualify for the special non-cash regime if participation requirements are met.
Cuestión planteada 1º) Si la consultante tuviera que reflejar en su contabilidad un ingreso con motivo de la ampliación de fondos propios mediante compensación de créditos, debe entenderse que en el ámbito fiscal no integrará renta alguna en su base imponible, y en su caso, si es indiferente, que la ampliación de fondos propios desde el punto de vista mercantil se realice emitiendo capital con prima de emisión.
La ampliación de capital por compensación de créditos no integra renta en la base imponible, independientemente de si existe un ingreso contable. Una aportación de elementos aislados no es una rama de actividad, pero puede acogerse al régimen especial de aportaciones no dinerarias si la entidad aportante mantiene una participación de al menos el 5% en la entidad adquirente. El régimen especial de canje de valores es aplicable si se obtiene la mayoría de derechos de voto y se cumplen los requisitos de residencia y de la Directiva 2009/133/CE. Estas operaciones deben tener motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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