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A query was raised regarding whether the forgiveness of a loan between two companies held by the same shareholders has any impact on Corporate Income Tax. The Directorate General for Taxes (DGT) ruled that, as the transaction constitutes a distribution and contribution of funds between shareholders, it has no tax implications for the entities involved.
Cuestión planteada 1. Si la condonación del crédito entre las entidades consultantes Y e X tendría efectos en la base imponible del Impuesto sobre Sociedades de cualquiera de ellas. Del mismo modo, si la citada condonación produciría efectos fiscales en sede de las personas físicas.
La condonación de un crédito entre sociedades dependientes, participadas por los mismos socios en idénticos porcentajes, se considera una distribución de beneficios para la sociedad donante y una aportación de socios para la donataria. Por tanto, no tiene incidencia en la base imponible de ninguna de las dos sociedades. Asimismo, la condonación de deudas entre sociedades no constituye hecho imponible en el ITP por carecer de onerosidad, ni en el AJD por no ser un acto inscribible en los registros públicos.
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