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A sole shareholder asks whether the forgiveness of a loan between two companies under their ownership affects their personal income tax (IRPF). The Directorate General for Taxes (DGT) responds that, as a general rule, this transaction does not affect the shareholder, as it is separate from the loan between the entities.
Cuestión planteada Efectos en el Impuesto sobre la Renta de las Personas Físicas del 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 o un instrumento para trasvases patrimoniales entre socios.
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