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An individual has enquired about the taxation of a loan granted to their son. The DGT clarifies that while the loan is exempt from ITPAJD, it must be declared, and no income will arise for IRPF purposes if the gratuitous nature of the loan is demonstrated.
Cuestión planteada Tributación de un préstamo concedido por el consultante, persona física, a su hijo.
En ITPAJD, los préstamos realizados por no empresarios están sujetos pero exentos por el artículo 45.I.B.15, manteniendo la obligación de presentar la declaración. En IRPF, aunque existe una presunción de onerosidad, esta no opera si se prueba la gratuidad del préstamo mediante medios de prueba admitidos, acreditando su conexión, destino y devolución.
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