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An individual lent 20,000 euros interest-free to their brother residing in Germany and inquired about tax obligations. The DGT ruled that if the gratuitous nature of the loan is proven, there are no implications for the lender's Personal Income Tax (IRPF).
Cuestión planteada Si tiene que realizar algún trámite tributario de dicho préstamo (registro....).
Aunque existe una presunción de que las cesiones de capitales son retribuidas, esta no opera si se prueba la gratuidad del préstamo mediante medios de prueba admitidos en Derecho. En caso de préstamos, la valoración de rendimientos se haría por el tipo de interés legal del dinero, pero si el préstamo es gratuito, no hay repercusiones en el IRPF ni obligaciones de pagos a cuenta. Asimismo, debe acreditarse la conexión del préstamo, su destino y la justificación de su devolución.
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