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V2370-24 ·19 November 2024 ·consulta-vinculante Medium impact
Tax

Debt forgiveness and property contributions between related companies do not generate expenses or income for CIT (except property valuation)

A company forgives a debt owed by another and contributes a property to its own equity, with both companies sharing the same shareholders. The DGT analyses the effects on CIT, IRPF, VAT, and ITPAJD of these transactions between group companies.

In 6 key points

Lifecycle

2024-11-19PublishedPublished 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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