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V0477-26 ·2 March 2026 ·consulta-vinculante Medium impact
Tax

Loan forgiveness between companies generally has no IRPF impact on shareholders

The DGT confirms that shareholders are generally unaffected by debt assumption and forgiveness between companies, except in cases of restructuring or asset transfer.

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2026-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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