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A shareholder inquired whether interest from loans granted to their company, generated over more than two years, could benefit from the 30% reduction. The Directorate General for Taxes (DGT) ruled that this reduction does not apply to income from the transfer of own capital.
This ruling clarifies that the tax reduction for long-term investment generation does not extend to interest income derived from lending own funds to a related company.
The tax team reviews your specific situation.
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