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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company seeks advice on the tax treatment of a participative loan to a non-resident administrator or shareholder. The DGT clarifies that if a relationship exists, the Administration may value the transaction at market value and assess taxation based on the lender's residency.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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