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A parent company of a tax group makes non-reimbursable contributions to two of its subsidiaries. A query is raised as to whether these transactions must be eliminated when calculating the tax group's taxable base to avoid tax effects.
Cuestión planteada Si dichas operaciones deben eliminarse siguiendo los criterios de consolidación fiscal, de tal forma que el beneficio extraordinario de las sociedades dominadas quedaría eliminado por la pérdida extraordinaria de la dominante al efectuar la aportación a fondo perdido y tener un efecto neutral.
Si la participación es del 100%, la aportación se considera una aportación a fondos propios de la entidad participada, por lo que no constituye gasto para la donante ni ingreso para la donataria. Al no haber resultado contable que afecte a la base imponible individual, estas operaciones no deben ser objeto de eliminación para obtener la base imponible del grupo fiscal. Si la participación es inferior al 100%, el tratamiento se aplicará de forma proporcional al porcentaje de participación.
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