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V0097-18 ·18 January 2018 ·consulta-vinculante Medium impact
Tax

Forgiveness of loans between companies does not affect personal income tax of shareholders

A consultant asks whether forgiveness of loans between two companies in which a shareholder holds a majority stake affects their personal income tax. The DGT responds that, as the shareholders are unrelated to the loan between the companies, the transaction has no impact on their personal tax liability.

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2018-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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