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V2031-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

The difference between the transfer value and the acquisition value of an assigned loan is taxed as savings income

A taxpayer transfers the ownership of a loan held against a company to a third party for an amount lower than its nominal value. The DGT rules that the difference between the transfer value and the acquisition value constitutes income from movable capital.

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2014-07-28PublishedPublished 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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