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The tax effect of forgiving a loan between two companies (A and B) owned by the same individual is examined. The DGT determines that, depending on the accounting treatment, no expense or income is generated for Corporate Tax purposes for the companies involved, in proportion to their shareholding.
Cuestión planteada Se cuestiona cuáles son los efectos de dicha operación en el Impuesto sobre Sociedades de las entidades A y B y en el Impuesto sobre la Renta de las Personas Físicas del socio persona física.
Para las sociedades A y B, la condonación de un crédito entre dependientes no genera gasto contable ni fiscal en la sociedad acreedora, ni ingreso contable ni fiscal en la deudora, siempre que se realice en proporción a su participación. En el Impuesto sobre la Renta de las Personas Físicas, la condonación de un préstamo entre sociedades no produce efectos en los socios personas físicas por ser ajenos al préstamo. Sobre el porcentaje de participación que no sea idéntico, sí se generará ingreso en la entidad deudora.
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