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A company sought clarification on whether the forgiveness of its debt by its sole shareholder should be recorded as income. The DGT ruled that, under accounting regulations, it must be recorded directly in equity as other shareholder contributions.
Cuestión planteada Si es correcto condonar toda la deuda de la sociedad llevándola a la cuenta 118 Aportaciones de socios, con la consiguiente aprobación de la Junta General de socios y si este hecho tiene algún tipo de efecto fiscal o tiene la consideración de ingreso para la sociedad o, en su caso, como se debe proceder.
La condonación de deuda realizada por socios o propietarios no constituye ingresos, debiendo registrarse directamente en el patrimonio neto en el epígrafe de otras aportaciones de socios. Al no ser un ingreso, esta operación no tiene incidencia en la base imponible del Impuesto sobre Sociedades de la entidad beneficiaria.
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