4.2.41 Codes 01818 and 01819 operations to increase capital or own funds to offset credits (Article 17.2 LIS)

Article 17.2 of the LIS establishes that operations to increase capital or own funds to offset credits will be tax valued by the amount of said increase from a commercial point of view, regardless of What is the accounting valuation?

For these purposes, article 17.5 of the LIS establishes that in this case, the transferring entity will integrate into its tax base the difference between the amount of the increase in capital or own funds, in the corresponding proportion, and the tax value of the credit. capitalized.

In application of article 17.5 of the LIS, the transferring entity must carry out in codes [01818] and [01819] "Operations to increase capital or own funds for compensation of credits (art. 17.2 LIS)", the corrections to the accounting result that arise from said integration, completing, where appropriate, their corresponding breakdown boxes.