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V2916-21 18 November 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · condonación de préstamo

Forgiveness of a loan between companies does not generate income for partners for Personal Income Tax purposes (except in certain cases)

Consultants inquired whether the forgiveness of a loan between two companies with common partners, and the transfer of a foreign company's registered office to Spain, have implications for their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that loan forgiveness does not affect the partners' IRPF and that the transfer of a registered office does not result in capital gains or losses, provided the legal personality is maintained.

The question raised

Cuestión planteada Efectos en el Impuesto sobre la Renta de las Personas Físicas de los consultantes de la condonación del préstamo y del traslado del domicilio social.

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