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The DGT confirms that no rental is included when a commercial capital increase exactly offsets debt.
Cuestión planteada Si la operación societaria de aumento de capital por compensación de créditos, en la medida en que se ha realizado una ampliación de capital por el mismo importe de la deuda existente, no se integrará renta alguna para la consultante en su base imponible.
La capitalización de créditos se valorará en la entidad deudora por el importe del aumento de capital desde el punto de vista mercantil. Si la entidad realiza una ampliación de capital por el mismo importe de la deuda existente, no integrará renta en su base imponible, independientemente de que contablemente exista un ingreso. La entidad transmitente sí deberá integrar la diferencia entre el aumento de capital y el valor fiscal del crédito.
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