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The inquirer asks whether the forgiveness of an outstanding loan from a company in which they hold an interest should be taxed under Inheritance and Gift Tax or Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that it must be taxed under Personal Income Tax.
Cuestión planteada Si el consultante debe tributar por la condonación del préstamo en el Impuesto sobre Sucesiones y Donaciones o en el Impuesto sobre la Renta de las Personas Físicas.
La condonación de deuda de una sociedad a un socio se califica como rendimiento de capital mobiliario sujeto al IRPF. Al calificarse así, se impide la tributación por el Impuesto sobre Sucesiones y Donaciones debido a la incompatibilidad entre ambos impuestos y a la ausencia de 'animus donandi'. La vinculación del socio con la entidad elimina la posibilidad de que la condonación tenga un motivo meramente de liberalidad.
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