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A query was raised regarding whether the total forgiveness of debt between two companies held by the same shareholders generates income for the creditor or the debtor. The DGT ruled that the treatment depends on the level of shareholder participation, distinguishing between a distribution of profits and a gratuitous act.
Cuestión planteada . Si la condonación total de la deuda genera algún tipo de renta a efectos del Impuesto sobre Sociedades en la sociedad A acreedora o en la sociedad B deudora.
Para la parte de la deuda correspondiente al porcentaje de participación coincidente de los socios, se entiende que hay una distribución de beneficios en la sociedad donante y una aportación a fondos propios en la donataria. Por el porcentaje que exceda dicha participación, la sociedad donante registra un gasto no deducible por liberalidad y la sociedad donataria un ingreso tributable. La operación no tiene efectos en el IRPF de los socios ni constituye hecho imponible en ITPAJD o ISD.
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