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V1410-16 ·6 April 2016 ·consulta-vinculante Medium impact
Tax

Loan granted by a company is not subject to ITP or AJD due to variable quota

A shareholder inquired whether a loan granted by their company is subject to ITP and AJD, and if Form 600 must be filed. The DGT ruled that no taxable event occurs as the company is an accountable person for VAT, and the variable AJD quota does not apply if the loan is not subject to registration.

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2016-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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