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The DGT confirms that shareholders are generally unaffected by debt assumption and forgiveness between companies, except in cases of restructuring or asset transfer.
Question posed: Whether the assumption by company Z of the debt that companies X and Y maintain with the consultant, the natural person B, and the subsequent forgiveness of the credit arising in favor of Z against X and Y for the assumed debt, would have effects on the Personal Income Tax (IRPF) of the consultants A and B.
The forgiveness of a loan between two companies does not have effects on the Personal Income Tax (IRPF) of their individual shareholders, as they are external to the loan. However, this criterion is not applicable if the forgiveness is part of a complex transaction, such as a restructuring of participation or an instrument for wealth transfers between shareholders. In the specific case, as the final objective of the transaction is unknown, the application of the general rule cannot be ensured.
What is published here, applied to a company or a specific case. The first meeting is free.
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