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A query was raised regarding whether an accordion operation (a simultaneous reduction and increase of capital) has tax effects on an entity's tax loss carryforwards. The Directorate General for Taxes (DGT) ruled that neither operation affects the accounting result or the taxable base.
Cuestión planteada Si la operación acordeón tiene alguna incidencia fiscal y afecta a las bases imponibles negativas pendientes de compensar.
La operación acordeón, compuesta por una reducción de capital sin devolución de aportaciones y una ampliación de capital simultánea, no tiene incidencia en el resultado contable ni en la base imponible del Impuesto sobre Sociedades. Por consiguiente, no tiene repercusiones sobre el derecho a la compensación de las bases imponibles negativas pendientes de compensar.
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