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A company sought clarification on the tax treatment of debt forgiveness carried out by its parent company, which holds 100% of its capital. The DGT ruled that this transaction does not generate tax income or expenses, provided that the tax value of the credit and the debt are identical.
This ruling provides legal certainty for intra-group debt restructuring, confirming that such operations are tax-neutral when the tax values align.
The tax team reviews your specific situation.
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