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V5469-16 28 December 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · condonación de deuda

Fiscal treatment of debt forgiveness between a parent and 100% owned subsidiary

The DGT states that debt forgiveness by a parent to a 100% owned subsidiary is treated as a contribution to own funds, not as income for the parent.

The question raised

Cuestión planteada Tratamiento fiscal de la condonación de los derechos de crédito.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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