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A company asked whether it could amend its 2012 tax return to claim a positive share capital difference from a subsidiary following a capitalisation of credit. The DGT replied that this is not possible because the share value was not recorded in the accounts for 2012.
Cuestión planteada Teniendo en cuenta que la participación de la entidad consultante en A aumentó en un determinado importe mediante acuerdo de la asamblea general de la entidad participada de 7 de diciembre de 2012, aumento de capital que se realizó mediante capitalización de créditos, aunque ello, por error, no se reflejó contablemente por la entidad consultante hasta enero de 2013, la entidad consultante se plantea si es posible deducir fiscalmente la diferencia positiva entre el valor de los fondos propios de A al inicio y al cierre del ejercicio 2012 con el límite del referido aumento de valor de dicha inversión financiera durante el referido año, mediante la presentación de una solicitud de rectificación de la declaración del Impuesto sobre Sociedades del período impositivo 2012.
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