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V2278-15 ·20 July 2015 ·consulta-vinculante Medium impact
Tax

The forgiveness of a loan from a company to its shareholder must be valued at market value

A shareholder with a 50% stake in a company inquires about the tax treatment of the forgiveness of a loan granted by the company. The DGT determines that the transaction must be valued at market value and analyzes the impact on Corporate Income Tax and Personal Income Tax.

In 6 key points

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2015-07-20PublishedPublished 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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