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V0133-17 23 January 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · condonación de créditos

Credit forgiveness between group companies may not create taxable income if it amounts to share capital contributions

A dominant company seeks advice on the tax impact of forgiving or capitalising debts between its subsidiaries during a restructuring. The DGT states that credit forgiveness between 100% owned subsidiaries is considered a contribution to shareholders' equity and does not generate taxable income.

The question raised

Cuestión planteada Se describen en el cuerpo de la contestación.

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