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A query was raised regarding whether the forgiveness of a debt between two companies held by the same shareholders generates income for the entities or for the individual shareholders. The DGT determines that there are no tax implications for Corporate Tax for the companies involved, nor for Personal Income Tax for the shareholders.
Cuestión planteada Si la operación planteada genera algún tipo de renta en las entidades mercantiles, o en sus socios personas físicas.
En el Impuesto sobre Sociedades, la sociedad acreedora no genera gasto al disminuir sus fondos propios y la sociedad deudora no genera ingreso al aumentar sus fondos propios. Para el IRPF, la condonación de un préstamo entre sociedades no produce efectos en los socios personas físicas, ya que estos son ajenos al préstamo efectuado entre las dos entidades.
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