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An individual has enquired about the taxation of an interest-free loan received from another individual to purchase a property. The DGT states that while the loan is exempt from ITPAJD, a tax return must still be filed, and it is not subject to IRPF.
Question raised: Taxation of the transaction.
Loans between non-professional individuals are subject to ITPAJD but benefit from the exemption provided for in Article 45.I.B)15 of the TRLITPAJD. Notwithstanding the exemption, there is an obligation to file the tax return. Regarding IRPF, the loan does not constitute an acquisition of income for the borrower, therefore the taxable event does not occur.
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