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An individual has enquired about the taxation of an interest-free loan granted to their children. The DGT clarifies that while the loan is exempt from ITPAJD, it must be declared. Furthermore, for IRPF purposes, there is a presumption of onerousness that must be rebutted by proving the loan is interest-free.
Cuestión planteada Tributación de un préstamo concedido por el consultante, persona física, a sus hijos sin devengo de intereses.
La constitución de un préstamo entre particulares está exenta de ITPAJD, aunque mantiene la obligación de presentar la declaración. En el IRPF, las cesiones de capitales se presumen retribuidas, aplicándose el tipo de interés legal del dinero como valor normal de mercado. No obstante, esta estimación de rendimientos no opera si se prueba la gratuidad del préstamo mediante medios de prueba admitidos en Derecho, acreditando su conexión, destino y devolución.
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