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A shareholder inquires about the Income Tax consequences of a loan being forgiven between two companies in which she holds an equal shareholding. The Directorate General for Taxes (DGT) rules that, as a general rule, this transaction does not affect the shareholders' tax as they are not parties to the loan.
Cuestión planteada Efectos en el Impuesto sobre la Renta de las Personas Físicas de la consultante de la condonación del préstamo.
La condonación de un préstamo entre dos sociedades no produce efectos en el IRPF de los socios personas físicas, ya que estos son ajenos al préstamo. No se aplica la norma de registro y valoración 18ª del Plan General de Contabilidad que implicaría un mayor valor de adquisición y un ingreso por dividendos. No obstante, este criterio no se aplicaría si la condonación fuera parte de una operación compleja con socios como contraprestación o si fuera un instrumento para trasvases patrimoniales entre socios.
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