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V1511-14 9 June 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · préstamo participativo

Linked participative loans must be valued at market value

A company seeks advice on the tax treatment of a participative loan to a non-resident administrator or shareholder. The DGT clarifies that if a relationship exists, the Administration may value the transaction at market value and assess taxation based on the lender's residency.

The question raised

Cuestión planteada 1) Cómo sería la tributación en sede del prestamista y del prestatario en el caso de que se tuvieran pérdidas.

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