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The inquiry asks whether the forgiveness or capitalisation of debt generates taxable income for Corporate Tax purposes. The DGT rules that capitalisation does not create income, and that debt forgiveness only generates income if it exceeds the shareholders' respective shareholdings.
Cuestión planteada Si las operaciones de condonación y capitalización de deudas no conllevan la integración de renta fiscal alguna en la base imponible del Impuesto sobre Sociedades con independencia de que pudiera existir un ingreso desde un punto de vista contable.
La capitalización de créditos no genera renta fiscal en la entidad deudora, pues es la conversión de un derecho de crédito existente en fondos propios. En la condonación entre sociedades dependientes, la parte proporcional a la participación de los socios se considera distribución de beneficios y aportación a fondos propios sin generar gasto ni ingreso. El exceso sobre dicha participación se trata como un gasto no deducible para el donante y un ingreso tributable para el donatario.
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