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A query was raised regarding the taxation of an interest-free loan granted to a family member and its partial repayment. The DGT indicates that if the gratuitous nature of the loan is proven, there are no returns to declare for personal income tax purposes.
Cuestión planteada Tributación de dicho préstamo en el Impuesto sobre la Renta de las Personas Físicas.
Existe una presunción de que las cesiones de capitales son retribuidas, cuantificándose mediante el tipo de interés legal del dinero. No obstante, esta estimación de rendimientos no opera si se prueba la gratuidad del préstamo mediante medios de prueba admitidos en Derecho. Asimismo, debe acreditarse la conexión del préstamo, su destino y la justificación de su devolución.
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