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V2846-20 ·22 September 2020 ·consulta-vinculante Medium impact
Tax

No obligation to withhold IRPF on interest paid by employee to company

A company asks whether IRPF must be withheld when an employee pays interest on a loan to the company. The DGT responds that there is no withholding obligation because the payer is not a liable party under the law.

In 5 key points

How it affects those involved

Employers are not required to withhold IRPF when employees pay interest on internal loans.

Lifecycle

2020-09-22PublishedPublished 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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