Skip to content
V1218-18 ·10 May 2018 ·consulta-vinculante Medium impact
Tax

Interest-free loans do not generate income for personal income tax if their gratuitous nature is proven

A query was raised regarding the taxation of an interest-free loan granted to a family member and its partial repayment. The DGT indicates that if the gratuitous nature of the loan is proven, there are no returns to declare for personal income tax purposes.

In 5 key points

Lifecycle

2018-05-10PublishedPublished 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