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A query was raised regarding whether the forgiveness of a loan between three companies held by the same partners generates tax effects. The DGT has determined that, as these companies belong to a coordination group, the transaction is treated accounting-wise as a distribution and contribution of funds, with no impact on the tax base.
Cuestión planteada - Si la operación de condonación de préstamo entre las entidades A y B no generaría ni ingreso ni gasto contable ni fiscal en el Impuesto sobre Sociedades de ambas entidades.
Al ser las sociedades empresas de un grupo de coordinación según el PGC, la condonación de un crédito entre ellas se registra como una distribución de reservas y una aportación de fondos propios. Por tanto, no se genera ingreso ni gasto contable ni fiscal en el Impuesto sobre Sociedades. Respecto al IRPF, la condonación no produce efectos en los socios por ser ajenos al préstamo efectuado entre las sociedades.
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