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A company has enquired whether it must withhold tax on interest from shareholder loans that are not paid out but instead capitalised. The DGT has ruled that withholding must be carried out when the interest becomes due, regardless of whether actual payment is made.
Cuestión planteada Si procede efectuar retención por los intereses correspondientes a los préstamos, al no producirse su pago y destinarse la deuda a la ampliación de capital.
La imputación de rendimientos del capital mobiliario debe hacerse en el periodo en que resulten exigibles. Las obligaciones de retención nacen en el momento de la exigibilidad de los rendimientos, aunque no se produzca su cobro. Los intereses se entenderán exigibles en las fechas de vencimiento pactadas o cuando se reconozcan en cuenta. En el caso de compensación de deuda para ampliación de capital, la deuda debe ser exigible con anterioridad al aumento según la Ley de Sociedades de Capital.
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