Aportaciones de socios sin aumento de capital.

Partner contributions without capital increase.

The article analyzes the contributions of partners in a company with financial problems, such as lack of liquidity or imbalance in equity. These contributions are not a capital increase, but rather used to solve the company's financial problems. Although they are not regulated in commercial legislation, they do have regulated accounting and tax treatment. These contributions do not require the approval of the General Shareholders' Meeting or additional procedures, which makes them attractive for small and medium-sized enterprises. Additionally, it is mentioned that the contributions of partners do not generate taxable income or income for the Corporate Income Tax. In summary, the contributions of partners are not subject to the Property Transfer Tax and Documented Legal Acts if they do not involve an increase or decrease in capital. [Extracted from the article]

El artículo analiza las aportaciones de los socios en una sociedad con problemas financieros, como la falta de liquidez o el desequilibrio patrimonial. Estas aportaciones no son un aumento de capital, sino que se utilizan para solventar los problemas financieros de la empresa. Aunque no están reguladas en la normativa mercantil, sí tienen un tratamiento contable y fiscal regulado. Estas aportaciones no requieren la aprobación de la Junta General de Accionistas ni trámites adicionales, lo que las hace atractivas para las pequeñas y medianas empresas. Además, se menciona que las aportaciones de los socios no generan ingresos computables ni renta para el Impuesto sobre Sociedades. En resumen, las aportaciones de los socios no están sujetas al Impuesto de Transmisiones Patrimoniales y Actos Jurídicos Documentados si no suponen un aumento o disminución de capital. [Extracted from the article]

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)