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V1787-25 ·8 October 2025 ·consulta-vinculante Medium impact
Tax

Loans to relatives may be deemed business assets if given at market value and necessary

The consultant asks whether loans made by their company to descendants and affiliated entities may be considered business assets. The DGT states they could be, if granted at market conditions and are necessary to generate returns, although the necessity must be assessed by the Administration.

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2025-10-08PublishedPublished 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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