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V3044-15 ·9 October 2015 ·consulta-vinculante Medium impact
Tax

The withholding of Corporate Income Tax arises at the time the loan interest becomes due

A company inquires whether it must withhold Corporate Income Tax when loan interest is capitalized semi-annually without being due. The DGT responds that the obligation to withhold arises when the interest becomes due according to the contract or is recognized in the accounts.

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2015-10-09PublishedPublished 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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