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A company sought guidance on the tax valuation of a capital increase carried out through the offsetting of credits. The DGT ruled that the market value of the transaction must be applied.
Cuestión planteada 1. ¿Cómo debe valorarse desde el punto de vista fiscal la operación de aumento de capital por compensación de créditos?
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, la sociedad no integrará renta en su base imponible por esta operación, aunque contablemente se reconozca un ingreso.
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