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V2152-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Deductibility of participative loan interest depends on group affiliation

The DGT clarifies that interest from a participative loan is not deductible if the lender and borrower belong to the same group of companies, even if the interest is accounted for.

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2025-11-13PublishedPublished 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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