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V0080-17 ·19 January 2017 ·consulta-vinculante Medium impact
Tax

Interest-free personal loans have no IRPF implications if their gratuitous nature is proven

An individual lent 20,000 euros interest-free to their brother residing in Germany and inquired about tax obligations. The DGT ruled that if the gratuitous nature of the loan is proven, there are no implications for the lender's Personal Income Tax (IRPF).

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2017-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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