Skip to content
V0192-25 ·19 February 2025 ·consulta-vinculante Low impact
Tax

The tax classification of the refund of money depends on the legal nature of the transaction (loan or donation)

Lifecycle

2025-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact