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A company requested clarification on the tax treatment of a capital increase carried out by offsetting a credit acquired at an amount lower than its principal. The DGT states that the transferring entity must include in its tax base the difference between the amount of the capital increase and the tax value of the capitalised credit.
Cuestión planteada 1. Tratamiento fiscal de la operación de ampliación de capital y de compensación de crédito.
Según el artículo 15.3 del TRLIS, en los aumentos de capital por compensación de créditos, la entidad transmitente integrará en su base imponible la diferencia entre el importe del aumento de capital, en la proporción que le corresponda, y el valor fiscal del crédito capitalizado. La transmisión posterior de las acciones recibidas podría originar una renta negativa según su valoración fiscal. No se pueden determinar los efectos de consolidación fiscal sin información sobre la relación entre las entidades.
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