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A query was made regarding the taxation of a capital increase through the offsetting of credits and the subsequent distribution of a non-monetary dividend. The DGT rules that these transactions must be valued at fair market value to determine the income to be included in the taxable base.
Cuestión planteada Tributación de las operaciones mencionadas.
En la ampliación de capital por compensación de créditos, la entidad que capitaliza debe integrar la diferencia entre el valor mercantil de la ampliación y el valor fiscal del crédito. La entidad que recibe el aumento no integra renta, pero debe realizar un ajuste extracontable negativo si reconoce un ingreso contable. En la distribución de dividendos no dinerarios, la entidad transmitente integra la diferencia entre el valor normal de mercado de los elementos transmitidos y su valor contable. El socio que recibe el dividendo integra en su base imponible el valor normal de mercado de los elementos recibidos.
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