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A company forgives a debt owed by another and contributes a property to its own equity, with both companies sharing the same shareholders. The DGT analyses the effects on CIT, IRPF, VAT, and ITPAJD of these transactions between group companies.
Cuestión planteada En relación con la condonación del préstamo ¿cuáles son los efectos de la operación en el Impuesto sobre Sociedades de las dos entidades y en el Impuesto sobre la Renta de las Personas Físicas?
En IS, la condonación entre sociedades dependientes no genera gasto para la donante ni ingreso para la deudora al entenderse como distribución y aportación de fondos propios. En la aportación de un inmueble, la sociedad donante debe integrar en su base imponible la diferencia entre el valor de mercado y su valor fiscal. En IRPF, estas operaciones no producen efectos en los socios por ser ajenos al préstamo o la aportación. En IVA, la transmisión de un inmueble aislado está sujeta al impuesto, aunque podría estar exenta si es una segunda entrega. En ITPAJD, la operación está sujeta pero exenta como aportación de socios.
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