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An individual has enquired about the taxation of an interest-free loan granted to their son. The DGT clarifies that while the loan is exempt from ITPAJD, a tax return must still be filed. Furthermore, regarding Personal Income Tax (IRPF), the gratuitous nature of the loan must be proven to avoid the presumption of interest income.
Cuestión planteada Tributación de un préstamo concedido por el consultante, persona física, a su hijo sin devengo de intereses.
La constitución de un préstamo entre particulares está exenta de ITPAJD según el Texto Refundido de la norma, aunque persiste la obligación de presentar la declaración. En IRPF, existe una presunción de que las cesiones de capital están retribuidas, cuantificándose según el tipo de interés legal del dinero. No obstante, esta estimación de rendimientos no se aplica si se prueba la gratuidad del préstamo mediante medios de prueba admitidos en Derecho.
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