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V3043-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

The acknowledgment of debt has no implications for Personal Income Tax, but its origin must be substantiated

A taxpayer inquires about the tax consequences of acknowledging a debt to her daughter and the daughter's spouse for property expenses. The DGT indicates that the act of acknowledging the debt does not affect Personal Income Tax, but warns that it is necessary to substantiate the origin of said debt.

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2018-11-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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