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A query was raised regarding whether the forgiveness of debt between two companies within the same group generates income for the debtor or its shareholders. The DGT determines that the transaction is treated for accounting purposes as a contribution of funds and has no impact on the companies' taxable base or the shareholders' personal income tax.
Cuestión planteada Si la condonación total de la deuda genera algún tipo de renta en la sociedad G deudora de la entidad consultante, o en los socios de las citadas entidades.
La condonación de un préstamo entre sociedades dependientes se registra en la sociedad donante como una distribución de beneficios y en la donataria como una aportación de socios, sin afectar a la base imponible de ninguna. Para los socios personas físicas, la condonación no produce efectos en el IRPF al ser ajenos al préstamo efectuado entre las dos sociedades.
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