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A company sought clarification on whether the forgiveness of a participating loan by its sole shareholder, which is recorded as income in the accounts, should be subject to a negative adjustment to avoid taxation. The DGT ruled that, given the 100% shareholder-company relationship, the transaction is considered a contribution to equity and does not generate taxable income.
Cuestión planteada - Si, dado que por aplicación de la normativa contable la entidad consultante ha tenido que reflejar en su resultado contable individual un ingreso financiero por motivo de la condonación total del préstamo participativo por parte de la entidad A, dicho ingreso no se considerará ingreso a efectos fiscales y, por tanto, la entidad consultante debería realizar un ajuste extracontable negativo para la determinación de la base imponible del Impuesto sobre Sociedades correspondiente al ejercicio 2013, a fin de anular el mismo.
Cuando existe una relación socio-sociedad con participación del 100% y ambos tienen el mismo valor fiscal del derecho de crédito, la condonación se entiende como una traslación patrimonial que no genera ingreso ni gasto fiscal. La operación refleja la conversión de un derecho de crédito en fondos propios. En este supuesto, el valor de mercado de la condonación es la obligación contractual existente, sin que afecte el posible deterioro contable del crédito.
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