Skip to content
V2349-20 ·9 July 2020 ·consulta-vinculante Medium impact
Tax

Loans between a company and a shareholder with over 25% ownership must be valued at market value

A shareholder with 33% of a company's capital seeks advice on the tax treatment of a loan granted by the company. The DGT states that where there is a relationship, the transaction must be valued at market value, and the difference from the agreed amount has specific tax treatment.

In 6 key points

Lifecycle

2020-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact