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A company sought clarification on the tax treatment of the partial forgiveness of a loan granted by a branch of its German parent company, and whether its economic activity would prevent restrictions on the offsetting of tax loss carryforwards. The DGT indicates that the debt forgiveness represents an increase in equity and that the company's activity appears to avoid restrictions due to inactivity.
Cuestión planteada 1) Cuál sería el tratamiento fiscal en España a los efectos del Impuesto sobre Sociedades que debiera tenerse en cuenta con motivo de la condonación parcial de un préstamo concedido por la sucursal en España A a la prestataria residente fiscal España, B entidad consultante.
La condonación de un crédito por parte de una sociedad dominante a una sociedad dependiente de segundo nivel se registra como un aumento de los fondos propios de la sociedad deudora. Respecto a la compensación de bases imponibles negativas, el requisito de realizar explotaciones económicas debe equipararse a que la entidad adquirida no se encuentre inactiva. En este caso, al desarrollar la actividad de un centro comercial, no parece concurrir la circunstancia de inactividad que limitaría la compensación.
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