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The DGT confirms that debt capitalisation through a capital increase including an assumption premium, where the commercial value matches the debt amount, is valued for tax purposes by the commercial increase.
Cuestión planteada Si en las operaciones de capitalización por compensación de créditos que incorporen prima de asunción, ha de tenerse en cuenta no sólo el capital social emitido, sino también la prima de asunción establecida mercantilmente en la escritura de ampliación, y por tanto coincidir el importe establecido mercantilmente con el valor de las deudas de la entidad consultante, y si no habrá efecto fiscal alguno para la entidad consultante, con independencia de cuál sea la valoración contable que resulte.
Las operaciones de aumento de capital por compensación de créditos se valoran fiscalmente por el importe del aumento desde el punto de vista mercantil, independientemente de la valoración contable. Por tanto, si la entidad realiza una ampliación de capital con prima de emisión o fondos propios por el mismo importe de la deuda existente, no integrará renta en su base imponible, aunque contablemente pudiera existir un ingreso.
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