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The DGT responds that the conversion of debt into equity through exercise of a purchase option constitutes a mere reclassification of debt into shareholders' funds, generating no taxable income or expense.
Cuestión planteada 1) Si la capitalización de los créditos que se produciría como consecuencia del ejercicio de la opción de compra por las entidades financieras, y con posterioridad a la misma, no daría lugar en la consultante a la consideración de ingreso o gasto fiscal alguno en la base imponible del Impuesto sobre Sociedades.
La capitalización de créditos se valorará en la entidad deudora por el importe de la deuda capitalizada, sin generar renta alguna en su base imponible, independientemente de que contablemente exista un ingreso. La entidad transmitente integrará la diferencia entre el importe del aumento de capital y el valor fiscal del crédito capitalizado. En un análisis global, la operación refleja la conversión de un derecho de crédito existente en fondos propios por un importe equivalente entre las partes.
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