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A company inquired whether converting an outstanding credit into a participatory loan through non-extinguishing novation would require the reversal of deferred profit from an instalment sale. The DGT ruled that such a transformation does not trigger said reversal.
Cuestión planteada Si la novación no extintiva y la transformación en préstamo participativo del crédito pendiente de cobre que A mantenía frente a su participada B provoca la reversión de la parte del beneficio diferido en la operación a plazos, aumentando la base imponible del Impuesto sobre Sociedades de la consultante.
La novación no extintiva y la transformación de un crédito en préstamo participativo no provoca la reversión de la parte del beneficio diferido en la operación a plazos. No obstante, la novación modificativa podría conllevar algún ingreso que deberá incorporarse a la base imponible al no existir norma específica. Los préstamos participativos se contabilizarán al coste amortizado, devengándose ingresos y gastos financieros según el tipo de interés efectivo.
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