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The DGT confirms that credit capitalisation does not generate taxable income for the debtor, and a share swap may qualify under the special regime if legal requirements are met and valid economic justifications exist.
Cuestión planteada 1º) Si la capitalización del derecho de crédito de B frente a A no genera rentas tributables ni en las sociedades A y B ni en sus socios.
En la capitalización de créditos, la entidad deudora no integrará renta si realiza la ampliación por el importe de la deuda según la normativa mercantil. La entidad transmitente deberá integrar la diferencia entre el aumento de capital y el valor fiscal del crédito. Para el canje de valores, se puede aplicar el régimen especial de no integración de rentas si se adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Este régimen requiere que la operación tenga motivos económicos válidos y no tenga como fin principal la ventaja fiscal.
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