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V1801-17 ·10 July 2017 ·consulta-vinculante Medium impact
Tax

Interest from private loans must be taxed as income from movable capital

A query was raised regarding whether interest received by a lender in a loan between individuals must be declared for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) has ruled that it must, classifying such interest as income from movable capital.

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2017-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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