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A company has enquired whether contributing a loan that is impaired for accounting purposes but not for tax purposes increases the tax value of its holding. The DGT explains how these transactions are valued and when income or losses are recognised in the tax base.
Cuestión planteada 1. Si el valor fiscal de la participación que X ostenta en Y se incrementaría como consecuencia de la aportación del préstamo que X ostenta frente a Z, que fue deteriorado contablemente pero no fiscalmente.
En la aportación de un préstamo, la entidad transmitente integra la diferencia entre el valor de mercado y su valor fiscal. Si la renta es negativa y las sociedades son del mismo grupo, la integración se difiere hasta que el adquirente dé de baja el elemento o salgan del grupo. En la capitalización de créditos, la entidad deudora valora por el importe de la deuda y la transmitente integra la diferencia entre el aumento de capital y el valor fiscal del crédito. En la disolución, se integra la diferencia entre el valor de mercado de lo recibido y el valor fiscal de la participación anulada.
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