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V2516-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

Debt forgiveness by a shareholder does not constitute income for the company

A company sought clarification on whether the forgiveness of its debt by its sole shareholder should be recorded as income. The DGT ruled that, under accounting regulations, it must be recorded directly in equity as other shareholder contributions.

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2024-12-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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