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A query was raised regarding whether the total forgiveness of a loan between two companies owned by the same partners generates income for the companies or their partners. The DGT has determined that the transaction has no effect on the partners' Personal Income Tax (IRPF), as they are not parties to the loan made between the companies.
Cuestión planteada Si la condonación total por la sociedad A del préstamo que tiene con la sociedad B genera algún tipo de renta en las sociedades o en sus socios personas físicas.
A efectos del Impuesto sobre Sociedades, en la sociedad acreedora no se genera gasto ni ingreso al producirse una disminución de fondos propios, y en la deudora tampoco se genera ingreso al tratarse de un aumento de fondos propios. Respecto al 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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