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V3183-17 13 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · condonación de préstamo

Forgiveness of a company loan to a shareholder is taxed as income from movable capital (unless it is consideration)

A shareholder has enquired about the tax treatment of the forgiveness of a loan granted by their limited company. The DGT indicates that, unless it constitutes consideration for a service, it must be taxed as income from movable capital.

The question raised

Cuestión planteada Tratamiento fiscal de dicha condonación en el Impuesto sobre la Renta de las Personas Físicas del socio.

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