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V1120-21 ·27 April 2021 ·consulta-vinculante Medium impact
Tax

Un préstamo gratuito entre familiares no genera rendimientos en el IRPF del prestamista

Se consulta si un préstamo sin intereses concedido a un hijo tiene repercusiones fiscales para el padre. La DGT responde que, si se prueba la gratuidad del préstamo, no hay rendimientos que declarar.

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2021-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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