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Consultants purchased credits from third parties at an amount lower than their nominal value and offset them in a capital increase. The DGT indicates that, as the value of the shares received coincides with the price paid for the credit, there would be no capital gain or loss.
Cuestión planteada Tributación en el IRPF de los consultantes de la operación de ampliación de capital.
Al no haber sido el crédito concedido directamente por los consultantes, sino adquirido por un importe inferior al nominal, se debe aplicar el concepto de ganancias o pérdidas patrimoniales del artículo 33.1 de la Ley 35/2006. En este supuesto, no se produciría en principio ganancia o pérdida patrimonial si el valor de las acciones entregadas coincide con el importe satisfecho para la adquisición del crédito.
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