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The Directorate General for Taxes (DGT) has addressed whether interest from profit-sharing loans between companies within the same group can be treated as exempt dividends. The DGT ruled that they can, provided the loan was granted after 20 June 2014 and does not result in a deductible expense for the paying company.
Cuestión planteada Si la renta a percibir por parte de la entidad consultante, como consecuencia de la concesión del referido préstamo participativo a Y, cabe conceptuarla legalmente como dividendo o participación en beneficios a efectos del artículo 21.2.2º de la Ley del Impuesto sobre Sociedades.
Las retribuciones de préstamos participativos son dividendos o participaciones en beneficios exentos si se cumplen tres condiciones: que el préstamo se haya otorgado con posterioridad al 20 de junio de 2014, que las entidades pertenezcan al mismo grupo según el artículo 42 del Código de Comercio y que la distribución no genere un gasto fiscalmente deducible en la entidad pagadora.
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