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V0867-26 ·21 April 2026 ·consulta-vinculante Medium impact
Tax

Debt forgiveness between linked companies may create non-deductible expenses or taxable income

Two companies linked by a common shareholder carry out debt forgiveness. The DGT examines the tax treatment based on the economic reality and the ICAC report on the transaction.

In 6 key points

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2026-04-21PublishedPublished 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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