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An individual has enquired whether the forgiveness of a loan between two companies in which they hold shares affects their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that, as a general rule, the transaction has no effect on the partners as they are not parties to the loan. However, it warns that if the forgiveness is part of a more complex global transaction, the entire operation must be analysed as a whole.
Cuestión planteada Si la condonación del préstamo efectuado entre las sociedades A y B afectaría al Impuesto sobre la Renta de las Personas Físicas de la consultante.
La condonación de un préstamo entre dos sociedades no produce efectos en el IRPF de los socios personas físicas, ya que estos son ajenos al préstamo. No se aplica la norma de registro y valoración 18ª del Plan General de Contabilidad que implicaría un mayor valor de adquisición y un ingreso por dividendos. No obstante, si la condonación no es una operación aislada sino que forma parte de una operación global (como una compra de participaciones), debe analizarse la totalidad de la operación y no de forma aislada.
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