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V1552-20 22 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · condonación de deuda

Forgiveness of a loan between two companies has no impact on the personal income tax of its shareholders

A shareholder who controls two companies inquires about the taxation of a transaction involving the sale of shares from one company to another, followed by the subsequent forgiveness of the resulting debt. The Directorate General for Taxes (DGT) rules that the forgiveness of a loan between companies does not trigger any tax effects for individual shareholders under Personal Income Tax (IRPF).

The question raised

Cuestión planteada Tributación de la operación planteada en el IRPF del consultante.

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