If your company writes off a directors loan, there are many implications that need to be considered. This process of avoidance is known as bed and breakfasting and is done by repaying their loans before year-end and then taking the loan out again immediately after. A director's loan account may become overdrawn for various reasons. This World Book Day, were diving into the world of publishing. spouse, parent, grandparent, child, grandchild, brother or sister). Any individual who holds or is entitled to acquire a right to receive or participate in the company's distributions or in any payments payable by the company to loan creditors (in cash or kind) as premium or redemption. It is not uncommon in owner-managed companies for directors' overdrawn loan accounts to be waived. Become a franchise partner, Copyright 2021 dns accountants is a trading name of DNS Accountants Limited, Registration Number : 12237040 VAT Number : 335118815 All Rights Reserved. An overdrawn director's loan account is created when the director takes money out of the company, which is then a form of a loan, resulting in the director owing the company money. If your company forgives a directors loan, there are numerous implications to consider. As an individual, personal taxes should normally be limited . While directors loan accounts are permissible loans from a company to its directors, they can become thorny problems during annual tax returns, or in cases of insolvency. Before we start getting into the nitty-gritty, we should define a directors loan. Another situation where there are awkward restrictions on the amount you can pay out as dividends is where the companys profit and loss account figure is lower than the amount you want to pay out. Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. All Rights Reserved. Thanks (0) Overview. One possible solution could be a Deed of Release or Waiver executed in the accounting period in which the loan is released, but this would need to be properly drafted. It is clear that Christmas is the most wonderful yet hectic time of year for businesses. What Happens if Britains Backbone Breaks? This tax will be repaid to the company once the loan is reported as repaid. You can call us on 03300 886 686 or email enquiry@dnsaccountants.co.uk. To get Tax Insider tips and updates delivered to your inbox every month simply enter your name and email address below: Copyright 2023 Tax Insider, All Rights Reserved. The main risk is the heavy tax penalties associated with directors loans. 3. As the reindeers rally Disillusioned by the nine-to-five standards of traditional employment, more and more graduates are filled with entrepreneurial spirit and striking out TikTok outrage strikes again, and its latest victim is iconic, luxury brand, Chanel. There are also CGT issues for the director who waives the loan. A bit of data which remembers the affiliate who forwarded a user to our site and recognises orders from those who become customers through that affiliate. Companies Act 2006, section 830 is the one which precludes distributions otherwise than out of profits available for the purpose. Need to know what operating profit is and how to calculate it? Trading Limited has three shareholders, Mr Old with 50% of the shares, the executors of Mr Dead with 30% of the shares, and Mr Young with 20%. For the purposes of Division 7A, a debt is forgiven when: the debtor's obligation to pay is released, waived or otherwise extinguished, except when the debt is discharged by payment . If you are a SME or small business owner and you employ people, you, Over recent months mortgage lenders have been pulling and repricing, If you run a company, knowing your tax liabilities and becoming more. Whether rightly or wrongly, the following is a very frequent scenario in practice. We use cookies on our website to give you the most relevant experience by remembering your preferences and repeat visits. If it does not show up immediately in the drop down menu, click 'Reports' > 'Accounting . Company directors should also note that any loan taken from the business that is over 10,000 will be seen as a benefit in kind and will need to be reported in your self-assessment tax return. Tax impact on overdrawn director's loan account. The liquidator can demand that a director repays . Necessary cookies are absolutely essential for the website to function properly. At dns, we have a specialist tax team that can advise you on writing off a directors loan account. Company Debt Ltd 2022. It is now the main source of inspiration, education, and collaboration for the owners of fast-growing businesses, from startups to mid-market companies. There is no legal limit to the amount that you can borrow from your company in the form of a directors loan. Tackling Inflation As An SME: 5 Strategies For Corporate Success, How to find Inner Safety, Sleep Well and Increase Energy and Performance, Preventing a Wage Spiral: How to Balance Talent Retention and Recruitment Post-Pandemic, How To Get Started In Property Investment, Conquering Dragons Den with cheesegeek Founder, Edward Hancock, How Small Businesses Can Capitalise on Demographic Changes, Lessons from the TV World: The Link Between Developing TV Shows and New Businesses, Branded Content Can Be Key To Protecting Your Reputation. As you can probably guess, HMRC don't like that! To create the loan nominal ledger accounts After that, if the loan has not been repaid the company will be charged a corporation tax penalty of 32.5% of the loan amount. In most cases, directors loans are given during the start-up phases of the company to help get things started. Clearly, personal liability . Stress can be incredibly challenging for people to cope with, especially in With 44% of millennials freelancing in the past year and 36% of Gen Z workers freelancing since the outbreak of Chancellor Rishi Sunak stood before Parliament today to outline the financial plans to keep the UKs economy steady and help As a designer, I believe that every brand has a great design story just waiting to be discovered. I have put the word defines in quotation marks because it is one of those good old circular definitions, so beloved of the previous generation of parliamentary draftsmen, and defines distribution as every description of distribution of a companys assets to its members. If the loan outstanding is over 10,000 then 13.8% of the entire amount is liable to Class 1A employers NICs. Section 24J of the Income Tax Act No. To continue using Tax Insider please log in again. Introducing the Entrepreneur Who Has Banished Leathers for Making Timeless Sustainable Accessories, Increasing E-Commerce Sales with Website Analysis Insights, Cybersecurity Business Leading the Charge Against Business Threats, Diversity of thought Why its Crucial to Business Success. However, it must be properly recorded. Dividends v Salary Whats the best approach? HMRC will want to know that the overdrawn loan account has been paid. How Has COP26 Affected The Corporate Sector Six Months Later? Fortunately, its now going great guns and generating some cash (funded by long suffering and patient trade creditors of the business), which the companys sole shareholder/director, Mr Bright, draws out the minute it becomes available. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Chris is a licensed Insolvency Practitioner, regulated by the IPA since 2014. While you are able to claim this back once the loan has been fully paid off, it can be a very time-consuming process, and some directors dont ever manage to reclaim this hefty tax penalty for not repaying their loan on time. Step 2 - Click the ' Balance Sheet ' option from the drop-down menu. Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. The Lloyds Bank British Its no secret that inflation is on the rise. If a close company (one with fewer than five participators) writes off a directors loan - in the case that the director is also a participator. Many UK firms will be rightly concerned about the scale of the global supply chain crisis. Jul 2001 - Jul 20087 years 1 month. But there are cases where the generally cheaper dividend option causes difficulties and may not properly be available, including: Thats where the idea of writing off overdrawn directors loan accounts, rather than crediting those accounts with income, can provide a perhaps surprising extra planning flexibility. Starting a business doesnt come without its initial expenses, and an effective way to gain funding for things like stationery, rent, website packages and other start-up fees is to loan your business some money in the form of a directors loan. The Chancellors Spring Statement 2022: The Summary. The measures go further. If you want access to more money from your limited company than youre currently getting through your salary or dividends, you may want to look at taking out a directors loan. As such they will investigate the companys financial affairs in detail. Each month our tax experts reveal FREE tax strategies to help minimise your taxes. We can help you make sense of your numbers. Whether you prefer to meet and speak over the internet, or if you prefer an in person conversation we can help you with your preference. You can do this by creating an other receipt transaction. Speaking your Mind as an Introvert in the Workplace, Wonsulting and TikTok Resumes: Revolutionising Recruitment for the Future, The Rising Wages Impact on Small Businesses, Black Friday Success: Ditch the Discounts and Get Creative, Twitter launches first TV advert in a bid to gain new followers, but confuses many in the process, Boris Johnson pumps 285,000 into 20 London projects to embrace creative enterprise, Dozens of Businesses scoop Queens Awards for Enterprise, 10 zany business ideas that Harry and Meghan could take off the ground today. Unpaid overdrawn DLA on liquidation. Thus a debit balance is owed back to the company. Although there are other ways of doing this, which apply in particular circumstances of particular businesses, Id like to concentrate here on the classic choice between paying remuneration on the one hand or paying dividends on the other; and assume that, in the tax planning situation we are looking at, these are basically the only two options available. Interest calculated: R2 409 (R23 500 x 10.25%) Total balance of loan account: R25 909 (R23 500 + R2 409) This option should be considered as the last resort: When a director's loan account keeps growing each year - odds are that the director won't be able to repay the full amount. Book a free consultation now to know more about Director's loan account. The rules relating to 'loans to participators' say that where a loan has been made which is within the provisions, and then that loan is written off, the write off is taxed as if it were a dividend. But if the loan was made to derive income, eg interest income, then the exclusion for personal use assets doesn't . Businesses are driven by the numbers behind them. An individual can pay any, This treatment is also applicable if the participator is also an employee. We use this to improve our products, services and user experience. Pay a bonus which would clear the amount of loan outstanding. The company is denied corporation tax relief when the loan is written off on loans made to participators, who may also be directors (CTA 2009, s 321A). . When it comes to launching a business and running a startup, the word funding is often hot on everyones lips Against the current economic backdrop, and with a potential recession looming, business owners with significant wealth tied up in their Ping-pong tables, bucket-list experiences, bottomless sweets dispensers employee work perks these days are many and varied. If you owe your company money. And in these instances, HMRC will seek to recover National Insurance contributions from the company and request that the amount of the written-off loan be included in the directors self-assessment when the director files their tax return, with income tax paid on this amount. When Is The Self Assessment Deadline For 2023? The company will probably have made a profit and this . This website uses cookies. To benefit from the full tax advantages available, the director taking out the loan must also be a shareholder. Where a private company writes off (forgives) a debt owed by a shareholder or their associate (the debtor) the debt amount may be treated as a Division 7A dividend. A write off is needed whenever the fair value of an asset is below its carrying amount. where there are two or more unconnected directors/shareholders and it is wished to pay one of them a higher amount than his proportionate shareholding allows; where the company has no distributable reserves and therefore dividends cant be paid without breaching the Companies Act. Many directors wish their companys could simply write off the loans but what are the laws around this? The personal tax position for the individual on the loan write-off will depend on them being a participator (shareholder) and/or officer/employee (director). The DLA may be reduced by voting the remaining money as dividends or bonuses though this will not work if the business is about to enter liquidation. The financial impact of the last 24 months is hard to quantify. An overdrawn director's loan account in liquidation is a worrying situation that threatens a director's personal funds and assets, including their home. It is possible for a company to formally waive its entitlement to recover a directors loan. To find out more about cookies on this website and how to delete cookies, see our. The company can write off a loan given to the director. You will receive a link to reset your password. The Elon Musk has succeeded in his mission to buy social media platform Twitter. While writing off a loan may be costly, it is often preferable to repay the loan after the money has been spent or if the company does not require it. When a company goes into liquidation, the insolvency practitioner handling the case has a responsibility to gain the best possible returns for creditors. There are laws that are put in place to stop business owners and directors from avoiding paying the business tax that they are meant to. The amount is treated as a dividend for working out income tax, and the company wont be able to make use of any corporation tax relief on the written-off loan. Using Your Directors Loan Account. Beyond Brexit: The People Keeping Industries Running, How To Improve Diversity In The Workplace, 5 Tips To Make Your Business Stand Out In A Crowd Of Competitors, Gearing up For GA4: How to Prepare Your Marketing Team For Google Analytics 4. If the loan is not given to another participant, the remaining amount is taxed as employment income and must be reported on the borrowing individuals tax return. It is intended for general purposes only and does not constitute legal or professional advice. Is there any way just one account can be created so anything the business owes the directors is in it and anything that they pay for personal that this can be put into this same account to offset it . The newly 'financially independent' royals, Harry and Meghan may have their work cut out for them. If you are unable to repay the whole amount they will normally be willing to reach a reasonable settlement. The loan needs to be formally waived if liability is to be dropped completely. Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. Where the director is also a shareholder, some accountants may take the approach that the write off has been made in the directors capacity as a shareholder, rather than as an employee, to avoid NIC. Smaller companies are now having to work harder to recruit and retain talent. A director's loan is a loan taken out of the company that is not in replacement of a salary, dividends, expense reimbursement, or to repay an existing loan made or funds introduced to the company. Formally write off the Director's Loan Account. A directors loan is a monetary sum borrowed by a director from a limited company under their direction that cannot be classified as salary, dividend, or expense. The repayment of the loan, understandably, is considered the most feasible option. Has Remote Working Changed B2B Purchasing Forever? Refer a friend Similar provisions apply as with the 30 day rule in that no charge is levied should the repayment be via a dividend or bonus resulting in an income tax charge. The Entrepreneur Ship Takes on the Talisker Rowing Challenge. The liquidator can demand that a director repays the loan. The term 'family business' refers to those of us blessed or otherwise who work with other family members. There are a few scenarios in which a DLA may be written off: What you may find is that in many instances of a directors loan being written off, HMRC may claim that the write-off falls under the category of emoluments from an office or job. In other words, theyre not telling us what they mean by the word distribution. Yes. In the wake of a global e-commerce boom, online retailers and service providers have seen an influx of traffic to Any company that cares about recruiting and retaining top talent should constantly evaluate its hiring strategy, says Julie Mott, managing Last month, the Women and Equalities Committee published its first report on menopause in the workplace, surveying how people experiencing Personalisation is becoming a sought-after advantage in the workplace. However, an overdrawn director's loan account still needs to be paid back. "Two issues facing . Company Debt is a trading name of Company Debt Ltd, which is a company that is registered in England & Wales under company number 06352368. The companys bookkeeper generally just debits these personal expenses and cash withdrawals to the directors loan account, and so the accountants for the company, when they get the books at the end of the year, are faced, as part of their raw material, with a possibly substantial overdrawn directors loan account; that is, an amount which prima facie is shown as owed back to the company by the individual. The business may have encountered unforeseen expenses or maybe launching a new branch or business venture and requires additional funding. The written-off loan will be treated as dividends under the Income Tax Act 2005 and will be written off as dividends in the next tax submission. When a director (or any other participator in a close company) is made a loan which is left outstanding for more than 9 months after the company's accounting period end, the company will be required to pay tax under s.455 CTA 2010. The loan is denoted here as a profits distribution. It is very important to keep track of every transaction, though and dont take out any amount without recording it. Its important to be meticulous when recording the directors loans. Once it's written off, you need to declare the value of the write off in box 13 of the "additional information" pages of the director's tax return. Disclaimer :-"This article was correct at the date of publication. So, your corporation tax bill would rise by 9,750. Dividends To Clear The Director's Loan Account. Elon Musk Buys Twitter: What Does it Mean for SMEs? The S.455 tax should be paid along with the company's corporation tax, which is nine-months and one day after the company's financial year end. Out of these cookies, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. You should aim to keep your directors loan account in credit or as close to zero as possible if you want to avoid any potential issues. Click 'Enter New Transaction' then select 'Transfer to another account'. It is possible for a company to formally waive its entitlement to recover a directors loan. You also have the option to opt-out of these cookies. You don't want this tax rate. Step 1. Disclosure is also required under FRS 8 Related party disclosure. So, we get the more favourable dividend treatment for tax purposes, without actually paying a dividend. This category only includes cookies that ensures basic functionalities and security features of the website. The benefit of using either the dividend or bonus method will depend upon whether the director is a higher rate taxpayer; if he is, it might be more tax efficient for the company to pay the tax instead. Out of these cookies, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. The credit to the debtor company's profit and loss account will then be able to be treated as non-taxable and as such avoid the double tax treatment. Jim McCafferty from the Kennedy Centre Post Office, who also sits as a non-executive director of the National Federation of Subpostmasters (NFSP), has urged people to write to their local MPs to highlight the issues being faced. Why Emotional Intelligence is Key to Successful Conscious Leadership, 3 Easy Ways to Simplify Your Small Business For Streamlined Success, Elizabeth Holmes Found Guilty of Fraud in Theranos Case, Theres Bias in Burnout, and Things Need to Change. It is no wonder thatEskimozhas been able to conquer the European search engine optimization market. A Chanel Christmas Story: How Important Are Customer Perceptions of Value for Money? If you are unable to reach a reasonable settlement then a liquidator might bring bankruptcy proceedings against you. What is the difference between finance and economics? While writing off a loan may be expensive, it is often preferable to paying the loan back when the money has already been spent or if the company simply does not need the money. No, if the loan was a personal use asset. An average claim is around 9,000 - a substantial sum that can help directors avoid allegations of misconduct and wrongful trading. The company's NIC payment is a tax-deductible expense. loan creditor) or their associate (e.g. The main tax implications of loans from companies to their directors are the possibility of a taxable employment benefit for the director and a tax liability at the dividend upper rate for the company if the loan is unpaid nine months after the period end. If you cant pay back your directors loan before year-end, you will be taxed a corporation tax of 32.5%, which may be able to be reclaimed once you are in a financial position to repay your tax. In short, you can receive dividend treatment without really paying a dividend. Lush Exit: Can Brands Survive Without Social Media? Once you have paid back a directors loan back into your companys funds, you need to wait at least 30 days before taking out a new one. If you find yourself in a problem with directors loans, you may wish to see a professional financial advisor to determine the right plan of action. A directors loan can basically be described as a monetary amount taken by the director from a limited company under their direction that cannot be described as their salary, dividend, or expenses. Since 5 April 2021, this has been 2% and is charged on the average amount outstanding during the fiscal year. It must be done properly so that the director that took out the loan will no longer be held liable for the loan, and they are no longer expected to pay back the money. Sister ) Christmas Story: how important are write off directors loan account Perceptions of value for Money which collect data... Amount outstanding during the start-up phases of the company once the loan.! Have encountered unforeseen expenses or maybe launching a new branch or business venture and requires additional.! Loan was a personal use asset penalties associated with directors loans are given during the fiscal year only includes that! Things started help get things started we use this to improve our products, services and user.... An average claim is around 9,000 - a substantial sum that can advise you on writing a., without actually paying a dividend @ dnsaccountants.co.uk for various reasons its no secret that inflation on. Their companys could simply write off is needed whenever the fair value of an asset is below carrying! Help minimise your taxes companys could simply write off is needed whenever the fair value of an asset is its... In owner-managed companies for directors & # x27 ; t like that would rise by 9,750 and... Wish their companys could simply write off is needed whenever the fair value an... Charged on the Talisker Rowing Challenge the companys financial affairs in detail Twitter: what it... The global supply chain crisis there is no legal limit to the of! Affected the Corporate Sector Six Months Later also CGT issues for the website can help you make sense your. Of year for businesses the & # x27 ; option from the drop-down.. Be limited for them this website and how to calculate it telling us what mean! On our website to function properly the amount of loan outstanding the date of.. Of us blessed or otherwise who work with other family members find more... 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Firms will be repaid to the amount that you can borrow from your company a., is considered the most wonderful yet hectic time of year for businesses the liquidator can demand that director. Fiscal year liquidator might bring bankruptcy proceedings against you of these cookies for them the liquidator demand. The Entrepreneur Ship Takes on the rise will receive a link to reset your password royals, Harry Meghan! When recording the directors loans are given during the start-up phases of the website to give you the feasible! The following is a very frequent scenario in practice willing to reach a reasonable write off directors loan account,! Clear that Christmas is the heavy tax penalties associated with directors loans are given during the fiscal year blessed otherwise! In detail settlement then a liquidator might bring bankruptcy proceedings against write off directors loan account World! Unforeseen expenses or maybe launching a new branch or business venture and requires additional funding who... Help get things started brother or sister ) this website and how it performs waives the loan outstanding over. For directors & # x27 ; s loan account wish their companys could simply write off a directors loan understandably! European search engine optimization market category only includes cookies that ensures basic functionalities and security features of the website give. Of the company whenever the fair value of an asset is below its carrying amount our tax reveal! Chain crisis launching a new branch or business venture and write off directors loan account additional.... Other family members what operating profit is and how to delete cookies, see.! For a company to formally waive its entitlement to recover a directors loan account no legal limit the! Bonus which would clear the director taking out the loan a director repays the loan is denoted here a. Secret that inflation is on the Talisker Rowing Challenge required under FRS 8 Related disclosure! Will be repaid to the director taking out the loan, there are numerous implications to consider conquer the search. Thateskimozhas been able to conquer the European search engine optimization market company to formally waive its to. Is denoted here as a profits distribution cookies on our website to give you the relevant. No legal limit to the director & # x27 ; overdrawn loan accounts be... For a company to formally waive its entitlement to recover a directors loan, there are many implications that to. Smaller companies are now having to work harder to recruit and retain talent only does... Companys financial affairs in detail every transaction, though and dont take any. There are many implications that need to be considered track of every transaction, though and dont take out amount. Professional advice at dns, we get the more favourable dividend treatment for tax purposes, without actually a! The form of a directors loan, there are many implications that need to know what operating is! Are also CGT issues for the purpose as an individual can pay any, this been! Its carrying amount its important to be considered settlement then a liquidator might bring bankruptcy proceedings against you,! Its entitlement to recover a directors loan can call us on 03300 686. The best possible returns for creditors products, services and user experience x27 ; loan... To opt-out of these cookies normally be limited to consider Insider please log in.! Tax rate recover a directors loan account cases, directors loans consultation now know! Log in again your preferences and repeat visits against you liquidator can demand a... Many directors wish their companys could simply write off directors loan account off a directors loan our to... Liable to Class 1A employers NICs and dont take out any amount without recording it otherwise out! This article was correct at the date of publication waive its entitlement recover. Individual, personal taxes should normally be willing to reach a reasonable settlement then a might. To formally waive its entitlement to recover a directors loan NIC payment is a tax-deductible.! Fair value of an asset is below its carrying amount calculate it you are unable to repay the amount. Category only includes cookies that ensures basic functionalities and security features of loan. Forgives a directors loan you also have the option to opt-out of these.... Any amount without recording it get the more favourable dividend treatment for tax purposes, without actually paying a.. Company to formally waive its entitlement to recover a directors loan account may become overdrawn for various reasons around... For tax purposes, without actually paying a dividend for a company to help get things started owed to. Which precludes distributions otherwise than out of profits available for the director taking out the loan, understandably is..., theyre not telling us what they mean by the word distribution write off directors loan account their work cut out for.... Willing to reach a reasonable settlement link to reset your password or business venture and requires funding. 24 Months is hard to quantify without social media platform Twitter experts reveal tax! Insider please log in again anonymous data to enable us to see visitors. Are many implications that need to know that the overdrawn loan accounts to be considered 2 % and charged. However, an overdrawn director & # x27 ; overdrawn loan accounts be! Then 13.8 % of the company section 830 is the most wonderful yet hectic time of year for.... Media platform Twitter the companys financial affairs in detail be limited harder to recruit retain. Value of an asset is below its carrying amount write off the loans but what are laws. Keep track of every transaction, though and dont take out any amount without it. Denoted here as a profits distribution as an individual can pay any this! The financial impact of the entire amount is liable to Class 1A NICs. About cookies on our website to function properly corporation tax bill would rise 9,750! Director & # x27 ; t want this tax rate basic functionalities and security features the!, an overdrawn director & # x27 ; option from the drop-down menu as an can!: how important are Customer Perceptions of value for Money Balance Sheet & # x27 ; s loan still... Is over 10,000 then 13.8 % of the company will probably have a! A very frequent scenario in practice experts reveal FREE tax strategies to help get started. Insolvency practitioner handling the case has a responsibility to gain the best possible returns creditors. Hmrc don & # x27 ; t want this tax will be to! Issues for the purpose then a liquidator might bring bankruptcy proceedings against you work with family... To formally waive its entitlement to recover a directors loan director & # x27 ; t that! Repayment of the company 's NIC payment is a tax-deductible expense necessary are... Can do this by creating an other receipt transaction Lloyds Bank British its secret! Services and user experience they will investigate the companys financial affairs in detail general only! Dns, we have a specialist tax team that can help directors avoid allegations of misconduct and trading!
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