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V1956-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

No retention required on interest payments in participative loans between group companies under certain conditions

The DGT responds that no retention is required when paying interest on participative loans to a group entity, provided specific legal conditions are met.

In 6 key points

How it affects those involved

Companies within the same group are not required to withhold tax on interest payments from participative loans, as long as legal conditions are satisfied.

Lifecycle

2024-09-17PublishedPublished 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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